forward thinking future focus forward thinking future focus
TRANSCRIPT
Forward thinkingFuture focus
Forward thinkingFuture focus
GRI 2013-2014
ACKNOWLEDGEMENTS
The Global Reporting Initiative (GRI) receives
core funding from several governments and
corporations, and through its Organizational
Stakeholder Program. In 2013-2014 , GRI
received financial support from the Dutch
Ministry of Foreign Affairs, Foundation for
MSME Clusters, Itaipu Binacional, Norwegian
Ministry of Foreign Affairs, State Secretariat
for Economic Affairs (SECO) Switzerland,
and Swedish International Development
Cooperation Agency (Sida). GRI thanks its
supporters for helping it work towards its vision
of a sustainable global economy.
GRI would like to express its appreciation to
members of the Board Sub-group, Mrs. Özlem
Denizmen, Mr. Herman Mulder, and Mr. Paul
Boykas, for their valuable contributions in the
preparation of this report. GRI would also like
to thank the members of the Sustainability
Management and Reporting Team (SMART), the
Communications Team and all of the colleagues
who provided input for the report.
DESIGN AND LAYOUT
Mark Bakker, Scribble Design, Amsterdam
IMAGE CREDITS
Images from iStock.com as indicated throughout the report
Portrait of Georg Kell (page 39): Freya Morales
Page 21: UPS
All other images: GRI
Forward thinkingFuture focusGRI 2013-2014
NAVIGATING THE FUTURE 4
EXECUTIVE SUMMARY 6
ABOUT THIS REPORT 8
ABOUT GRI 9Services and sectors served 9Workforce profile 10Ethics, values and principles 11Precautionary approach 11Governance 11Composition of the highest governance body 13Nomination and selection process of the highest governance body 13Remuneration and incentives 14GRI’s supply chain 14Looking ahead 15
GRI AND G4 ONE YEAR ON 17Blazing a trail for G4 18Supporting OS on their G4 journey 18G4 Pioneers 19Beyond G4 20Guidance along the way 24Helping to build reporting skills 24SECO 24Sida 25EU 25Privately funded programs 27Service-oriented 29Software and data 29Ensuring a smooth transition 31Structuring the sectors 31A useful addition 31Linkages and alliances 33
Key requirement 35Reliable resource for beginners 35Useful user feedback 35Strong presence on a global platform 37GRI pivotal in momentous EU directive 37Constructing a business architecture for SDGs 38 A successful conference in India 38The main events 42The importance of integrity 42Steering stewardship 44Inclusivity and accessibility 44Targeting transparency 44
GRI’S OWN SUSTAINABILITY YEAR 46What matters most and where it matters 47Topics for inclusion 47Focusing on material Aspects 49Impacts and their importance 49How GRI aligns with its mission 51Affected Stakeholder Engagement 51Public Policy, and Public Awareness and Advocacy 52Coordination 54Feedback, Complaints and Action 56In the workplace 57Diversity and Equal Opportunity 57Training and Education 58Emissions 59
FINANCIALS 61
PERFORMANCE IN FIGURES 66
CONTENT INDEX 68
GLOSSARY 70
Contents
GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 3
COPYRIGHT
This document is copyright-protected by Stichting
Global Reporting Initiative (GRI). The reproduction
and distribution of this document for information
is permitted without prior permission from GRI.
However, neither this document nor any extract
from it may be reproduced, stored, translated, or
transferred in any form or by any means (electronic,
mechanical, photocopies, recorded, or otherwise)
for any other purpose without prior written
permission from GRI.
GLOBAL REPORTING INITIATIVE
PO Box 10039
1001 EA Amsterdam
The Netherlands
Contact: [email protected]
Website: www.globalreporting.org
ICONS USED IN THIS REPORT
Did you know? Interview QuoteCase study Country focus
We live in a world of challenge and change.
Shifting landscapes in the environmental,
social and governance arenas constantly
test our abilities to create innovative
approaches to address global issues, such
as climate change and human rights.
Within this flux and flow, GRI has occupied
a prime position. The past 17 years has
seen sustainability reporting move
from a practice undertaken only by
pioneers to become standard practice for
thousands of organizations worldwide.
GRI has played a fundamental role in
catalyzing and enabling this movement,
with the establishment of a robust set of
Sustainability Reporting Guidelines, at a
time when little else existed.
The GRI Sustainability Reporting
Guidelines are now generally regarded as
the most trusted and respected, with over
5,000 organizations having used them
across more than 90 countries at the end of
June 2014. In addition, they are referenced
in the policies of 24 countries and their
development is underpinned by continual,
global, multi-stakeholder engagement – a
process which ensures that every group
has an equal voice at the table. A landmark
moment was achieved in September 2014
when 20,000 reports were registered in
GRI’s Sustainability Disclosure Database,
further demonstrating the impact that
GRI has had in enabling organizations to
understand, manage and communicate
their commitment to sustainability.
GRI is continuously building on its legacy
as a pioneer in sustainability reporting.
Forward thinking, future focus not only
gives a structured insight into GRI’s
activities and its sustainability impacts
since the launch of G4 – the most recent
version of the Guidelines – but also
demonstrates how the organization is
addressing the rapid changes taking place
in the sustainability reporting field.
The adoption of G4 has been exceptional.
Its use has exceeded our expectations,
encouraged by GRI’s own training
programs and workshops, and the support
of its network of regional offices. Feedback
on these programs and the utilization
of G4 through GRI’s own monitoring
programs has provided useful data for
future analysis and research. G4 has
also provided the backbone for GRI’s
Organizational Stakeholder Program
during 2013-2014, which connected
nearly 600 organizations in 60 countries
committed to advancing sustainability
reporting. The G4 Pioneer Program proved
especially popular, and was oversubscribed
by nearly 100%.
Where governmental and market
regulation on sustainability reporting
has been in progress – such as the new
European directive on non-financial
reporting – GRI has provided advice
and support to ensure alignment
and simplification. Similarly, a triple
alliance of GRI, the UN Global Compact,
and the World Business Council for
Sustainable Development have agreed
to develop an implementation guide
to support companies in measuring
and communicating their impacts and
contribution to the proposed Sustainable
Development Goals.
THE NEED TO ADAPT
The market has made significant advances
and it is clear that the global sustainability
movement as a whole has arrived at a
critical juncture. As an innovator in this field,
GRI has a duty to adapt to this changing
landscape in a way that continues to fulfil
its vision of a sustainable global economy,
where organizations understand, manage
and communicate their economic,
environmental, social, and governance
impacts responsibly.
GRI must also be aware of how sustainability
reporting is perceived – and often
misinterpreted. As a pioneer of sustainability
reporting over the last two decades and
the global standard-setter for sustainability
disclosures, GRI has a central role to play and
a duty to collaborate actively in the further
development of integrated reporting.
GRI believes that integrated reporting,
which incorporates appropriate material
sustainability information equally alongside
financial information, and which embodies
a truly multi-stakeholder approach, is
an important and necessary innovation
in corporate reporting. Indeed, greater
collaboration is needed across sustainability
reporting frameworks to bring simplicity to
the reporting process and achieve greater
clarity for organizations and stakeholders.
The shared goal should be that of
increasing the number of organizations
reporting whilst at the same time improving
the quality of those reports.
Furthermore, GRI believes that the value
of reporting is in the process itself, not
simply the output of producing a set of
disclosures. Fundamental to enhancing
Navigating the future the value of reporting for organizations and stakeholders will be
moving beyond a written, published and static report into other,
potentially more engaging forms of communication.
SETTING THE STANDARD FOR INFORMED DECISION-MAKING
With this in mind, GRI has already set in motion a number
of strategic changes. In November 2014, GRI revealed a new
governance structure, reinforcing its commitment to providing
robust global standards for sustainability reporting. As a result
of the new governance structure, GRI will issue Sustainability
Reporting Standards developed and approved by the Global
Sustainability Standards Board (GSSB), designed to further
strengthen the independence of GRI’s standard-setting activities,
while upholding the organization’s unique, global, multi-
stakeholder principle.
Importantly, both GRI’s standard-setting and organizational
activities will be underpinned by a strong technology infrastruc-
ture built on reliable data collection and information processes. As
a result, GRI will further develop engagement activities, prod-
ucts and partnerships to enhance the value of its Sustainability
Reporting Standards for organizations, enabling them to go
‘beyond reports’ in communicating their commitment to sustain-
ability with multiple stakeholders in new and innovative ways.
GRI is uniquely positioned to leverage the wealth of knowledge
and expertise through its 17-year history and within its powerful
global network. By adapting now to future trends, as pioneers we
will transform these shifting landscapes into new horizons which
benefit organizations, society and the world.G4-1 •
December 2014
4 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 5
A journey well-traveledErnst Ligteringen handed over the
position of GRI’s Chief Executive to
Michael Meehan in July 2014. During his
tenure, he created a strong legacy for GRI
to build on.
“Twelve years ago I was fortunate to embark on a journey with many
people who were working together to build a navigation system for
travelers on the road to sustainability. When I left that pathway this
year, we had again passed a major milestone – the launch of the G4
Guidelines. It signposted the way for other travelers, and signaled that
sustainability reporting had reached a significant level of maturity.
“Along the way, the discussion about what a sustainability report
should actually accomplish has become increasingly important.
As a result there is a big opportunity now to aggregate all the data
and content amassed to start informing decision-making within
organizations and markets. I envisage a future where information
about sustainability impacts will be disseminated through all kinds
of channels to reach a diverse group of users. I anticipate that,
gradually, a role-reversal will take place. It will not be organizations
and companies who broadcast what they wish to communicate. I
see a world where sustainability issues are so embedded in the way
organizations and companies operate that users of this information
will be able to seek out what they are looking for more easily.
“I am confident that GRI is in a good position to continue to lead the
move forward, and I will enjoy following the continued exploration of
its journey.”
CHRISTIANNA WOOD
Chairman, Board of Directors
MICHAEL MEEHAN
Chief Executive
sector engagement in the post-2015
development agenda, the UN Global
Compact (UNGC), GRI, and the World
Business Council for Sustainable
Development (WBCSD) have agreed
to develop an implementation guide
to support companies in measuring
and communicating their impacts and
contribution to the proposed Sustainable
Development Goals (SDGs).
Governmental and market regulation
regarding sustainability reporting –
such as the new European directive on
non-financial reporting – has greatly
benefited from GRI’s support in the last
financial year, and by the organization’s
contribution to the development and
implementation of the proposed SDGs
(see above). GRI has also stepped up its
collaboration with financial exchange
institutions, such as the Sustainable
Stock Exchanges Initiative and the World
Federation of Exchanges.
GRI’s Governmental Advisory Group
consisted of 17 members at the end of the
reporting year 2013-2014.
The number of policy makers and
regulators that use the GRI Framework
and Guidelines as references in their
policy initiatives continues to increase,
with 24 policy instruments (target
number for the financial year) reached.
BUILDING ON G4
G4 provided the backbone of GRI’s
Organizational Stakeholder (OS)
activities in 2013 with the launch of
a very successful Pioneer Program,
strong online support and a variety of
OS-exclusive events held around the
world.
GRI’s partners in the Certified Software and
Tools Program started moving towards G4,
and by June 2014 almost all of the software
providers had added G4 content to their
software and tools, while continuing to
provide G3 and G3.1 versions.
GRI’s Sector Supplements – versions of
the G3 and G3.1 Sustainability Reporting
Guidelines tailored for certain sectors –
have been reorganized to fit the structure
and content of the G4 Guidelines. The
Sector Disclosures, as they are now called,
include the same content from the Sector
Supplements, presented in a new format to
facilitate use in combination with G4.
A new downloadable Content Index
Tool was created that can be used in
conjunction with the G4 Guidelines. It
enables reporters to generate a customized
Content Index template based on their
preferred ‘in accordance’ option, together
with their selected material Aspects.
Among the events during the reporting
year was the official opening of the Focal
Point in Colombia, the Sustainability
Reporting for Sustainable Development
Conference in India, and a string of G4
local launches.
GRI’S SUSTAINABILITY YEAR
In this report, eight material Aspects
– divided into ‘mission critical, and
‘operational’ – and their Boundaries were
assessed. In The Netherlands, where GRI’s
Secretariat is based, the ratio of the annual
total compensation for GRI’s highest-
paid individual to the median annual
total compensation for all employees
(excluding the highest paid individual)
is 6.54. The ratio of the percentage
increase in annual total compensation
for GRI’s highest-paid individual to the
median annual total compensation for all
employees (excluding the highest-paid
individual) is 0.
In the reporting period, 33% of GRI’s work-
force was under the age of 30 and 88%
under 50. 26% were male and 74% female.
GRI staff were actively involved in GRI’s
office move in December 2013, taking
part in the viewing of over ten potential
locations and providing feedback on the
‘look and feel’ of the office space.
Following a successful pilot period, GRI’s
new Complaints Policy was approved
in January 2014. This policy sets out a
procedure that allows for complaints
GRI staff may receive from external
stakeholders to be properly collected,
registered and addressed.
In the reporting period, GRI decreased its
indirect GHG emissions created by GRI
operations through air travel, by 31 tonnes
or 10%.
With a total income of €6,661,848, the
financial year closed with a deficit of
€252,266. The cumulative reserves
decreased to €857,648 by year-end.
Looking to the future, GRI will have a dual
focus: standard-setting and enhancing
the value of reporting for organizations
and their stakeholders. GRI will further
develop engagement activities, products
and partnerships to enhance the value
of its Sustainability Reporting Standards
for organizations, enabling them to go
‘beyond reports’ in communicating
their commitment to sustainability with
multiple stakeholders. •
GLOBAL REACH
As well as its Secretariat in Amsterdam, GRI
has seven regional offices (Focal Points)
in Australia, Brazil, China, Colombia, India,
South Africa, and the USA. At June 2014,
over 5,000 organizations worldwide
had used GRI’s Sustainability Reporting
Framework in their reporting.
GRI’s Certified Training Partners have
engaged with, and trained over 19,000 par-
ticipants globally since the establishment
of GRI’s Certified Training Program. Current
projects involve seven Certified Training
Partners and up to 130 SMEs, funded by the
Swiss-based State Secretariat for Economic
Affairs (SECO), the Swedish International
Development Organization (Sida), the EU,
and private organizations.
It also has an extensive Organizational
Stakeholder network with nearly 600
organizations – ranging from multi-
nationals to small enterprises, and drawn
from civil society, business, mediating
institutions, investors, public agencies and
intergovernmental bodies – supporting
GRI’s mission in more than 60 countries.
Worldwide, GRI employs 76 staff. Its Code of
Conduct guides all employees, governance
body members, and independent
contractors that conduct activities on
behalf of GRI, in their actions. In addition
to the Code of Conduct, employees are
guided by GRI’s Staff Principles and Values.
GRI’s three governance bodies oversee
its work and direct the activities of
its Secretariat and Focal Points. Each
governance body – the Board of Directors,
Stakeholder Council, and Technical
Advisory Committee – has balanced
multi-stakeholder representation with
representatives from different stakeholder
groups and geographic regions.
The information about GRI’s governance
structure is particularly relevant for the
period covered by this report. Additionally,
during the same period, preparation
was made for the introduction of GRI’s
new governance structure, which was
announced in November 2014 and is due
to be in place by 31 January, 2015.
STRATEGIC OBJECTIVES
GRI continued to work on its long-term
strategic objectives throughout 2013-2014:
• To enhance and expand the technical
features of GRI’s Sustainability Reporting
Framework and other related projects.
• To shape the reporting environment.
• To contribute to the development of
integrated reporting.
• To create awareness and capability for
sustainability reporting.
• To further GRI’s institutional and
operational objectives.
To achieve its objectives, GRI relies on a
multi-stakeholder approach to decision-
making and strategy creation. Stakeholders
are kept informed of GRI’s activities and are
involved in the continuous development
of the Sustainability Reporting Framework,
and other related documents and
programs, through monitoring, feedback,
questionnaires and surveys.
For this combined report, GRI decided not
to conduct a new stakeholder engagement
but instead connected with representatives
from three additional stakeholder groups
– financial markets’ representatives,
NGOs, and regulators/governments. The
other stakeholder groups were part of
the stakeholder engagement for GRI’s
Sustainability Report 2012-2013.
COLLABORATION AND PARTNERSHIPS
GRI has global strategic partnerships with:
• CDP
• International Integrated Reporting
Council (IIRC)
• International Organization for
Standardization (ISO)
• Organisation for Economic Co-operation
and Development (OECD)
• United Nations Environment Programme
(UNEP)
• United Nations Global Compact (UNGC)
In addition, GRI has established alliances
with The Earth Charter, the International
Finance Corporation, and the United
Nations Conference on Trade and
Development (UNCTAD).
In 2013-2014, GRI issued linkage documents
in collaboration with ISO, UNGC and CDP.
As part of the framework of an alliance
to build an ‘architecture’ of private
Executive summary
6 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 7
GRI is an international, not-for-profit organization based in Amsterdam. Its vision is a sustainable global economy where organizations manage their economic, environmental, social and governance performance and impacts responsibly, and report transparently. This report combines the content of an annual review and a sustainability report covering the period 1 July 2013 to 30 June 2014.
The Global Reporting Initiative (GRI) is an
international, not-for-profit organization
headquartered in Amsterdam, The
Netherlands G4-5. GRI’s full legal name is
‘Stichting Global Reporting Initiative’. G4-3
Stichting is the Dutch word for ‘foundation’
and GRI has been registered as a
foundation under Dutch law since 2002. G4-7
GRI has 76 employees worldwide divided
between its eight offices. G4-9 In addition to
GRI’s Secretariat based in the Netherlands,
GRI also has regional offices, called GRI
Focal Points, in Australia, Brazil, China,
Colombia, India, South Africa and USA
to help coordinate GRI’s network and
activities in these countries and their
neighboring regions. GRI Certified
Training Partners are present on six
continents and GRI engages thousands
of stakeholders all over the world through
workshops, programs, conferences,
working group meetings, and its
governance structure. G4-6
GRI offers seven products and services
as free public goods, and nine for a fee. G4-9 The core product is the Sustainability
Reporting Framework. These products and
services are listed in Table 1 below.
SERVICES AND SECTORS SERVED
At June 2014, over 5,000 organizations
had used GRI’s Sustainability Reporting
Framework in their reporting (see GRI’s
Sustainability Disclosure Database for more
information). The majority of the reporters
About GRIThis annual G4-30 combined report covers
the period 1 July 2013 – 30 June 2014. G4-28
GRI’s most recent reports, the Annual
Activity Review 2012/13 and the 2012/13
Sustainability Report, were published
on 11 December 2013 and 4 June 2014,
respectively. G4-29 Both reports covered the
period from 1 July 2012 to 30 June 2013.
It combines the content of an annual
review and a GRI sustainability report
of GRI’s work in 2013-2014, in order to
provide a comprehensive overview of
GRI’s performance and impacts.
It has been prepared ‘in accordance’
with GRI’s G4 Sustainability Reporting
Guidelines’ Core option G4-32 and uses
the NGO Sector Disclosures. The Content
Index on pages 68-69 indicates where
the GRI disclosures are addressed. In
addition, the disclosure labels (marked
with superscript letters and numbers)
throughout the report indicate the
corresponding disclosures.
This report covers all the entities in GRI’s
consolidated financial statements, which
are GRI’s Secretariat in the Netherlands,
and the Focal Point offices in Australia,
Brazil, China, Colombia, India, and
South Africa. The report also covers the
Focal Point office in USA, although GRI’s
consolidated financial statements do not
include the USA office, as legally it is an
independent public charity. G4-17
A significant change in the report
boundary since the last report is the
addition of the Colombian Focal Point,
which started its operations in January
2014 and was officially opened in June
2014 G4-13, G4-23 (see page 43).
GRI’s Sustainability Management and
Reporting Team (SMART), representing
various departments, has developed
this report together with GRI’s
Communications Team. The report has
been formally reviewed and approved
by the Board of Directors, represented
by a Board Sub-group consisting of three
members of the Board of Directors who
are responsible for providing feedback on
GRI’s sustainability reporting process and
the report itself. G4-48
Information on the total amount of
greenhouse gas (GHG) emissions reported
on page 41 of GRI’s 2012/13 Sustainability
Report has been restated. The total GHG
emissions in the reporting period 2012-
2013 were 1,526 tonnes of CO2 equivalent
and not 1,527 tonnes of CO2 equivalent
as reported, due to an error in calculation.
Additionally, information on the average
hours of training per employee by gender,
and by employee category reported on
page 40 of the previous report has been
restated due to a calculation error. See
page 66 for the amended figures. G4-22
Financial data is expressed in euros (€) and
environmental data in metric units.
GRI places great importance on the
accuracy of this report. To this end, senior
management and relevant staff members
have reviewed all of the information
included in the report and consider it
to be a correct representation of GRI’s
performance and impacts. Due to
limited resources, GRI does not currently
externally assure its report. However, GRI’s
Board of Directors is currently re-assessing
the approach to external assurance of
future reports. G4-33
GRI values feedback on this report and
welcomes comments and questions at
[email protected] G4-31.
The feedback received will be taken into
account when preparing the next report. •
About this report
TABLE 1
GRI’S PRODUCTS AND SERVICES G4-4
GRI Taxonomy (G4, G3.1, and G3)
Linkage documents
Reporting resources (e.g. templates and publications)
Research publications
Sustainability Disclosure Database
Sustainability Reporting Framework (which includes G4, G3.1 and G3 Sustainability Reporting Guidelines, Sector Disclosures (G4), and Sector Supplements (G3.1/G3)
GRI G4 local launch events
Organizational Stakeholder Program
‘Materiality Matters’ check (G4) and Application Level Check (G3/G3.1)
Business Transparency Program
Certified Software and Tools Program
Certified Training Program
Featured Reports Service
Introductory GRI workshops
Learning publications
Local programs
FREE PUBLIC GOODS AND SERVICES
PRODUCTS AND SERVICES FOR A FEE
8 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 9
not by self-employed workers. There are
no significant variations in employment
numbers. G4-10
None of GRI’s employees are covered by
collective bargaining agreements. G4-11
ETHICS, VALUES AND PRINCIPLES
GRI’s Code of Conduct guides all
employees, governance body members,
and independent contractors that conduct
activities on behalf of GRI, in their actions.
It gives directions on harassment and
grievance procedures, employee conduct,
and health and safety. All employees are
expected to know, and act in accordance
with the code, and new employees are
introduced to the content of the code
when they join GRI. In addition to GRI’s
Code of Conduct, employees are guided by
GRI’s Staff Principles and Values. G4-56
GRI’s Staff Principles:
• Adapting and responding to change:¢¢ Adapt to changing circumstances¢¢ Accept new ideas and change
initiatives¢¢ Adapt interpersonal style to suit
different people, cultures or situations¢¢ Show an interest in new experiences
• Delivering results and meeting
expectations:¢¢ Focus on customer needs and
satisfaction¢¢ Set high standards for quality and
quantity¢¢ Monitor and maintain quality and
productivity¢¢ Work in a systematic, methodical and
orderly way¢¢ Consistently achieve goals
GRI’s Staff Values:
• Respect
• Engagement
• Forward-looking
• Accountability
The competency to adhere to the
principles and values is reviewed
and evaluated annually as part of
the Performance Appraisal, which is
conducted for all GRI employees in line
with GRI’s Performance Management
Methodology (PMM). G4-56
PRECAUTIONARY APPROACH
The precautionary approach, or principle,
refers to the approach taken to address
potential environmental impacts. GRI
applies the precautionary approach
through its environmental programs
and focus on employee safety. Risk
management in operational planning
is conducted through a Risk Inventory
& Evaluation (RIE) assessment of GRI’s
office and work circumstances, which
are reviewed annually and amended
when needed. The RIE assessment covers,
for example, health and safety for staff
working in GRI’s Secretariat office. G4-14
GRI does not subscribe to or endorse
externally developed economic,
environmental and social charters,
principles or other initiatives, G4-15 nor does
it hold membership of associations or
international advocacy organizations. G4-16
However, GRI supports and partners many
leaders in reporting and accountability.
GRI has global strategic partnerships with:
• CDP
• International Integrated Reporting
Council (IIRC)
• International Organization for
Standardization (ISO)
• Organisation for Economic Co-operation
and Development (OECD)
• United Nations Environment
Programme (UNEP)
• United Nations Global Compact (UNGC)
GRI has also signed various Memorandums
of Understanding (MoUs) with all the above
organizations.
These alliances commit GRI to joint
activity with these organizations and
connect its Guidelines to other relevant
international initiatives. They demonstrate
how the linked activities of coalitions and
networks can help improve best practice
in reporting, ultimately helping pave the
way to increased and improved corporate
disclosure.
In addition, GRI has established alliances
with The Earth Charter (with whom it has
a MoU) and the International Finance
Corporation (IFC). GRI and United Nations
Conference on Trade and Development
(UNCTAD) have also signed a MoU to
promote greater understanding of, and
participation in the processes that set
internationally recognized sustainability
reporting standards. The goal is to foster
sustainable development in developing
countries and transition economies, and to
facilitate investment and business linkages.
GOVERNANCE
The information about GRI’s governance
structure provided in this section
Overview of GRI’s workforce profile
TABLE 2
WORKFORCE BY REGION
Indefinite 44 11 33
Definite 25 5 20
Internship 5 2 3
Volunteer 2 2 0
Total 76 20 56
Full-time 63 16 47
Part-time 6 0 6
Total 69 16 53
Employees 69 16 53
Supervised workers 2 0 2
Total 71 16 55
Europe 58 15 43
Asia 6 1 5
North America 3 1 2
South America 3 0 3
Africa 2 1 1
Australia and Oceania 4 2 2
Total 76 20 56
EMPLOYEES BY CONTRACT
TYPE
PERMANENT EMPLOYEES
EMPLOYEES AND
SUPERVISED WORKERS
are from the financial services, energy and
energy utilities, and food and beverage
products sectors. GRI’s Sustainability
Reporting Guidelines are designed to be
universally applicable to all organizations,
large and small, for-profit and not-for-
profit. Most GRI reporters are private
sector companies and their subsidiaries, or
state-owned companies. In addition, GRI’s
Certified Training Partners have engaged
with and trained over 19,000 participants
worldwide since the establishment of
GRI’s Certified Training Program in 2008.
GRI also has an extensive Organizational
Stakeholder network with nearly 600
organizations, which publically support
GRI’s mission in more than 60 countries. G4-8
In the financial year 2013-2014, GRI’s
revenues amounted to € 6,661,848. G4-9
WORKFORCE PROFILE
GRI has 76 employees worldwide. Table
2 provides an overview of the workforce
profile. G4-10
The bulk of GRI’s work is undertaken by
employees, or supervised workers, and
GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 11
Framework. It assists the Board of Directors and
GRI’s Secretariat in maintaining the overall quality
and coherence of GRI’s Framework by providing
high-level technical advice and expertise, including
recommending the development plan, specific
technical direction, and form of GRI’s technical content.
The Secretariat and Focal Points implement the
technical work plan set out by GRI’s governance
bodies. They also manage GRI’s network and
institutional communications, outreach, stakeholder
relations, and financial administration. The Chief
Executive leads the Secretariat and serves as a non-
voting member of the Board of Directors.
The Organizational Stakeholders are at the center of
GRI’s network activity. They are GRI’s core supporters,
publically supporting GRI’s mission, contributing
their expertise, electing 60% of the Stakeholder
Council, and investing in GRI through annual financial
contributions. G4-34
Composition of the highest governance body
GRI’s highest governance body is the Board of
Directors. At 30 June 2014, it had 15 members, 11
men and 4 women, who were all non-executive
members with the exception of GRI’s Chief Executive
who is a non-voting member of the Board (see the GRI
Board of Directors page on GRI’s website for detailed
information on the members). The Chair of the Board
of Directors is not an executive officer. G4-39 To ensure
independence and to protect GRI’s interest when it
enters into a transaction or arrangement that might
benefit the private interest of a director of GRI, all
Board members must agree on and sign a Conflict of
Interest Policy and Statement annually.
A director’s term on the Board is three years, with a
maximum of two consecutive terms. Thereafter, a
director may be considered for re-election after being
off the Board for at least one year. The Chair of the
Board cannot serve more than two consecutive terms
of two years each. When a Board member transitions
from a directorial role to the Chair position, periods
served as regular Board member are not counted
towards the term limitation. An up-to-date overview
of the Board members’ other significant positions and
commitments, and the nature of those commitments
are listed on the GRI Board of Directors page on GRI’s
website. The Board, like the other GRI’s governance
bodies, is designed to maintain multi-stakeholder
representation. It is composed of members from
the following constituencies: five members from
business, four from mediating institutions, three from
civil society and two members from labor. The Board
members are selected based on their experience and
knowledge on economic, environmental and social
issues and impacts and, as such, this is at the center
of the Board members’ competencies. None of the
members of the Board belong to an under-represented
social group. G4-38
Nomination and selection process of the highest
governance body
GRI’s Nominating Committee is composed of three
members of GRI’s Board of Directors and three
FIGURE 1
is relevant for the period covered by this report.
Additionally, during the same period, preparation was
made for the introduction of GRI’s new governance
structure, which was announced in November 2014
and is due to be in place by 31 January, 2015. See also
Navigating the future, pages 4-5.
GRI’s three governance bodies oversee GRI’s work
and direct the activities of GRI’s Secretariat and the
Focal Points (Figure 1). Each governance body – the
Board of Directors, Stakeholder Council, and Technical
Advisory Committee – has balanced multi-stakeholder
representation with representatives from different
stakeholder groups and geographic regions.
The Board of Directors (the Board) has the ultimate
fiduciary, financial and legal responsibility for GRI,
including final decision-making authority on GRI
Guidelines revisions, organizational strategy, and work
plans. In taking care of its fiduciary duties regarding GRI’s
financial resources, the Board is assisted by the Audit
Committee, the Finance & Remuneration Committee, and
by GRI’s Nominating Committee with the coordination of
the annual nomination processes for the Board, Technical
Advisory Committee and Stakeholder Council.
The Stakeholder Council is the formal stakeholder policy
forum within GRI’s governance structure, and advises the
Board of Directors on strategic issues. Its key governance
functions include appointing Board members and
making recommendations on future policy, business
planning and activity.
The Technical Advisory Committee provides expert
sustainability reporting advice and oversees the
development of GRI’s Sustainability Reporting
STAKEHOLDERCOUNCIL
BOARD OF DIRECTORS
CHIEF EXECUTIVE
SECRETARIAT
SERVICESTEAM
MARKETING &COMMUNICATIONS
TEAM
NETWORK RELATIONS TEAM
OPERATIONS TEAM
TECHNICAL ADVISORY COMMITTEE
GRI Organizational Structure
GOVERNMENTS,INTERNATIONAL
ORGANIZATIONS,DEVELOPMENT ANDADVOCACY (GIDA)
TEAM
REPORTINGSTANDARD
TEAM
GRIFOCAL POINT
INDIA
GRIFOCAL POINT
COLOMBIA
GRIFOCAL POINT
CHINA
GRIFOCAL POINT
BRAZIL
GRIFOCAL POINT
AUSTRALIA
GRIFOCAL POINT
SOUTH AFRICA
GRIFOCAL POINTUS & CANADA
12 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 13
iStock.com
LOOKING AHEAD
GRI continued to work on its long-term
strategic objectives throughout 2013-2014:
Enhance and expand the technical
features of GRI’s Reporting Framework
and other related projects
GRI has been actively encouraging greater
collaboration in the realm of sustainability
reporting. Other advances during the
reporting year concerned technical
enquiries about – and feedback on – G4,
the promotion and updating of GRI’s
G4 XBRL Taxonomy, and future plans for
guidance development.
Shaping the reporting environment
GRI is a founding member of the Corporate
Reporting Dialogue, launched in June 2014,
which brings together organizations that
have a significant international influence
on the corporate social responsibility
landscape. Additionally, the 12th GRI
Governmental Advisory Group meeting
took place in April. GRI’s substantial
influence within both national and
international arenas is documented further
in this report.
Contribute to the development of
integrated reporting
GRI continues to be represented on
the governance bodies of the IIRC and
advocates that sustainability reporting and
integrated reporting (and therefore GRI’s
Guidelines and the Integrated Reporting
Framework) are complementary.
Creating awareness and capability for
sustainability reporting
The G4 Pioneer Program closed in April
with very positive feedback (see page 19).
Other innovative programs and initiatives –
including the Certified Software and Tools
Program, Certified Training Program, and
the Business Transparency Program – are all
reported on in this publication.
Institutional and operational objectives
These objectives can be found in Table 3 on
page 16. •
members of the Stakeholder Council,
and reviews all the nominations made by
the interested candidates to become a
Board member. Thereafter, it presents its
recommendation(s) to GRI’s Stakeholder
Council. The key selection criteria for
Board members are experience and
knowledge in the sustainability arena.
Although, if experience and background
are comparable, gender balance and
geographic region are also considered,
in order to ensure multi-stakeholder
representation on the Board. In order to
ensure fairness, equity and objectivity in
the Board nomination process, impartiality
is deemed an essential component of the
process. Independence is fundamentally
achieved through the voice of GRI’s
Stakeholder Council, acting in its capacity
of approving or rejecting Board nominees.
Stakeholders are involved in the selection
process through GRI’s Stakeholder Council,
which consists of 48 cross-sectorial
representatives that collectively act as an
independent screening group. G4-40
Remuneration and incentives
In The Netherlands, where GRI’s Secretariat
is based, the ratio of the annual total
compensation for GRI’s highest-paid
individual to the median annual total
compensation for all employees (excluding
the highest paid individual) is 6.54. G4-54 The
ratio of the percentage increase in annual
total compensation for GRI’s highest-paid
individual to the median annual total
compensation for all employees (excluding
the highest-paid individual) is 0. G4-55
The compensation of the highest-paid
individual and for all other employees
consist of a base salary, which includes
holiday allowance, and pension and
health insurance contributions. Full-time
equivalent (FTE) pay rates were used for the
part-time employees in the calculation.
Data for the Focal Point offices has not
been reported, as GRI’s Secretariat in The
Netherlands is considered as the only
significant operation in this calculation.
GRI’S SUPPLY CHAIN
GRI’s supply chain is focused around
its office operations, and the projects
it generates. To maintain the office
operations, products such as energy,
water, and paper are obtained from, where
possible, sustainable suppliers. For projects,
GRI makes use of suppliers for resource
support and engages with external
consultants and working group members
for intellectual support. G4-12
GRI’s Sustainable Procurement Policy and
its procedures guide the procurement
decisions and support GRI’s overall
Sustainability Policy. The aim of the
Sustainable Procurement Policy is to
promote sustainability when contracting
services and choosing products by
selecting those that have their production
and distribution processes certified by
international bodies, such as Fair Trade
International or EU Ecolabel. GRI strives
to increase its positive impacts and
avoid negative impacts when making
the most significant purchases related to
sustainability performance, namely in office
expenditure and business travel.
SUSTAINABILITY IN GRI’S SUPPLY CHAIN
Among GRI’s external suppliers is Lyreco Office & Work Solutions. The company runs its own
intensive Sustainability Development Program and promotes a concerted aim to be “the
reference for sustainable workplace supplies solutions”. Lyreco clearly defines its sustainability
program into management, environmental, social and economic areas. It has had a FSC (Forest
Stewardship Council) certificate since 2010 and is also ISO (14001) certified. In addition, the
company executes social audits at its own supplier’s factories and consistently “checks and
challenges” claims about environment-friendly products. Further
sustainable endeavors conducted by Lyreco include accurate, reliable
and consistent assessment of “green” products, expansion of its range
of these products (currently over 2,200, or more than 26% of their
catalogue) and involvement in several educational programs in poverty-
stricken areas.
14 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 15
TABLE 3
Goals 2013-2014 Progress Goals 2014-2015
Continue researching indirect impacts of GRI and its Framework
Research on GRI and its Framework’s indirect impacts continues
Report on indirect impacts of GRI and its Framework
Continue to strive for balanced gender representation in the governance bodies
Overall gender balance in governance bodies shifted from 51% male, 49% female in 2012-2013, to 63% male, 37% female in the current reporting period
Continue to strive for balanced gender representation in the governance bodies
Continue to achieve balanced funding, with approximately one-third coming from Organizational Stakeholders and services (mainly the business community), one-third from governments and foundations, and one-third for program-based work from a diversity of sources, including business and foundations
59% of funding was received from Organizational Stakeholders and services combined, and 30% from governments and foundations. The remaining 11% came from restricted funding from businesses.
Continue to achieve balanced funding with 50% for restricted program funding (35% from governments and foundations and 15% from businesses), 25% from Organizational Stakeholders and core contributions, and remaining 25% from services (mainly the business community)
Evaluate the pilot project data for complaints collection, and decide on the need for a formalized policy and procedure
Following a successful pilot period, GRI’s new Complaints Policy was approved in January 2014.
Not applicable
Assess the systems to collect office-related information on greenhouse gas emissions for the new office
The systems to collect greenhouse gas emissions information for the new office were assessed.
Report on office-related greenhouse gas emissions and set a goal for the reduction of these.
GRI has been building on the legacy of G4 in 2013-2014,
through continued growth and support.
Innovative programs have been expanded and developed,
providing guidance for pioneer stakeholders and invaluable
training for first-time reporters. Launch events around the
globe have focused on making G4 as available as possible,
while a host of services and resources ensure constant
encouragement from GRI – and that GRI, in return, monitors
and builds on the feedback it receives.
GRI and G4 one year onInstitutional and operational objectives
16 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 17
SUPPORTING OS ON THEIR G4 JOURNEY
Following the launch of G4 at GRI’s Global
Conference last year, GRI’s Network Relations
Team has been working to support OS on their
G4 journey.
Virtual meetings are a great way to bring
the OS network together and meet GRI’s
commitment to keep OS up-to-date and
connect them with their peers. GRI held
over 25 online OS-exclusive sessions, many
focused on major thematic changes in G4,
such as developments in the supply chain and
governance.
Beyond the online format, 19 OS-exclusive
G4 provided the backbone for GRI’s Organizational Stakeholder (OS) activities in 2013-2014, with the launch of a very successful Pioneer Program, strong online support, and a variety of OS-exclusive events held around the world.
Blazing a trail for G4
Organizational Stakeholders are GRI’s core supporters – they play an important
governance role and provide key funding for GRI’s activities. GRI’s Organizational
Stakeholder Program connects nearly 600 organizations from more than 60
countries – including 32 developing countries – committed to advancing
sustainability reporting. Companies and organizations in the program are drawn
from civil society, business, mediating institutions, investors, labor, public agencies
and intergovernmental bodies, and range from thought-leading multinationals to
small enterprises.
events were held in diverse locations, from
Abu Dhabi to Australia, from Germany to
Indonesia, all aimed at equipping OS with a
good understanding of G4, and facilitating
peer-to-peer discussion.
G4 PIONEERS
Always at the forefront of developments
in sustainability disclosure, it was no
surprise that the OS-exclusive G4 Pioneer
Program, developed in conjunction with
the Organizational Stakeholder Program,
was oversubscribed from the initial 50
slots. In the end, it almost doubled to 98!
Those organizations represented more
than 34 different sectors, with a huge
variation in reporting experience, but
with one common aim of making the
transition to G4 in their next reporting
cycle. In fact, 48 G4 pioneer reports have
already been published.
This content-rich program of 18 sessions
was designed with two aims: for GRI to
get feedback on reporters’ experience of
making the transition to G4 and for those
reporters to get additional information
and opportunities for peer-to-peer
collaboration and support from GRI.
Pioneers discussed all the latest updates
of G4, with topics such as “defining
‘ORGANIZATIONAL STAKEHOLDERS ARE ABSOLUTELY ESSENTIAL TO GRI’S SUCCESS AS AN ORGANIZATION. SINCE GRI’S INCEPTION, THEY HAVE DEMONSTRATED REAL LEADERSHIP IN
SUPPORTING US TO MEET OUR VISION OF A SUSTAINABLE GLOBAL ECONOMY’
CHRISTIANNA WOOD, CHAIRMAN GRI
18 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 19
iStock.com
report content”, “encompassing boundary
setting”, “identifying material issues”,
“prioritizing stakeholders” all generating
substantial discussion.
Many OS who did not participate in
the Pioneer Program and who are now
preparing their G4 report have asked for a
repeat of the program. While GRI considers
this option, it will share experiences (see
opposite page for one example – UPS)
from those pioneers, to help give practical
insights and advice on how to make the
transition.
BEYOND G4
Whilst G4 has provided the backbone
for the OS Program in 2013-2014, other
discussion topics have continued,
including a successful Indicator Insights
project which asked 11 featured
companies to investigate the “nuts and
bolts” of reporting by showing how
they tackled some of GRI’s most popular
Indicators. GRI has also been delighted
to welcome new OS from countries such
as Chile, Colombia, Kenya, and Turkey,
emphasizing its position as a truly global
network organization. •
WORKSHOPS, DISCUSSIONS AND WHITE PAPERS IN BRAZIL
In the past year, GRI’s Focal Point Brazil has worked intensively to increase the quantity of reports as
well as improving the quality of reporting. With new reporters in mind, introductory workshops were
delivered with the support of GRI’s OS such as SulAmérica, São Paulo Stock Exchange, Petrobras, and
Banco do Brasil. Workshops were also held in cooperation with BM&F BOVESPA (Brazil’s stock exchange)
in order to engage more publicly listed companies to report on economic, environmental, social and
governance (EESG) issues.
Following on from the success of GRI’s Global Conference on Sustainability and Reporting in
Amsterdam last year, Focal Point Brazil organized a local event to introduce and explain the content of
the conference to people who were unable to travel to the Netherlands.
The Focal Point engaged with existing companies to explain areas in the reporting process – for
example, in-depth discussions about GHG emissions, and materiality. It also partnered with local
branches of CDP and the World Business Council for Sustainable Development (WBCSD) to encourage
pioneer companies to work further on integrated reporting. Four workshops were organized with 17
leading companies to discuss the steps, challenges and opportunities offered by integrated reporting,
which resulted in a white paper entitled Trends and Challenges in Integrating Financial and Sustainability
Information: Experiences in the Brazilian Market.
UPS was already a seasoned reporter when it embarked on its pioneer G4 reporting excursion. It had issued
a sustainability report every year since 2003, and was one of the first in the transport and logistics sector
to adopt the GRI Framework. The organization’s venture into G4’s new terrain was in many ways a voyage
of discovery. “It was the natural next step in our broader journey to be a more sustainable and transparent
company,” says Patrick Browne, UPS Corporate Sustainability Manager. “For us, it is all about comprehensive
and transparent reporting. We know that our stakeholders use the information we publish so it is vital we
provide them with a full and accurate story.”
During its reporting journey, UPS identified three areas which generated the most internal discussion: how
to define – and present – the materiality matrix; how to match these areas to a set of G4 material Aspects;
and defining boundaries. Obtaining outside assurance for its reports was also a priority, as was taking the
organization’s supply chain into consideration.
UPS offers advice for other G4 pioneers: “Be as inclusive as possible in your materiality; it’s also important to
get involvement from all the functions in your organization. You need to understand what is going on in the
different regions where you operate. Our sustainability journey doesn’t end, it just resets for the next year.
Feedback is vital to ensure that we continue to evolve to meet the needs of our stakeholders.”
On the road with G4 pioneer UPS
20 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 21
GRI’s Organizational Stakeholders – Global Reach
They range from multinationals to small enterprises, drawn from civil society, business, mediating institutions, investors, public agencies, and intergovernmental bodies.
Common aim – a commitment to the advancement of sustainability reporting.
Nearly 600 organizations in 66 countries participate in GRI’s OS Program.
Including 32 developing countries
TOTAL NUMBER OF
OS COUNTRIES
66OF OS ARE
REPORTERS
47%
SECTORS
38+
TOTAL NUMBER
OF OS581
Number of Organizational Stakeholders1-5 6-10 11-15 16-20 21-25 26-30 >30
22 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 23
HELPING TO BUILD REPORTING SKILLS
Many organizations have realized the
benefits of GRI’s Business Transparency
Program (BTP), which introduces
sustainability reporting to small and
medium-sized enterprises (SMEs), groups
in a company’s supply chain, and/or
companies that want to enhance their
sustainability reporting skills.
The BTP – which usually lasts 10-12
months – offers training, guidance and
support to build sustainability reporting
skills, from introducing and explaining
sustainability and transparency, right
through to the publication of an ‘in
accordance’ Core GRI sustainability
report. It uses the services of GRI Certified
Training Partners in relevant countries
or regions followed by ongoing support
through coaching workshops and one-to-
one sessions addressing specific issues in
finalizing the report.
SECO
GRI is currently running a number of BTP
projects worldwide, with the support of
various organizations. For example, in Peru
no less than 21 SMEs, drawn from a wide
range of sectors, are receiving training and
coaching from PERÚ 2021, a GRI Certified
Training Partner. The funding for this
project has been generously provided by
SECO.
SECO has also made possible a GRI BTP
project in Indonesia, where 15 SMEs
received a “Sustainability Compass
Guidance along the way
GRI’s Business Transparency Program has continued to help SMEs to become more sustainable, by taking charge of their own sustainability performance rather than simply complying with the demands of their clients.
Workshop”, as well as training and
coaching support from GRI Certified
Training Partner YPB (Yayasan
Pembangunan Berkelanjutan; website in
Indonesian only).
Other SECO-funded BTP projects currently
in operation include training and coaching
support programs for five companies
in Vietnam, conducted by GRI Certified
Training Partner PricewaterhouseCoopers
Vietnam, and for nine companies
in the automotive sector in South
Africa, conducted by Environmental &
Sustainability Solutions (ESS).
SIDA
Sida has provided funding for a BTP
project in India. Under the guidance of GRI
Certified Training Partner KPMG, 15 SMEs
from the automotive and financial services
sectors have received their training course
and part of the coaching support during
2013-2014.
EU
The “Scaling Up Sustainable
Development of MSME Clusters In India”
project is led by the Foundation for
MSME Clusters and funded by SWITCH-
Asia, a European Commission program
to support Asian companies in their
sustainability performance. It intends to
support around 100 Indian micro, small
and medium enterprises (MSMEs) in the
foundry sector in the states of Punjab
and Rajasthan.
The project aims to enhance the
competitiveness of these companies
and improve their environmental and
social impacts within three and a half
years. GRI is one of five partners in this
project, the others being the Foundation
for MSME Clusters (FMC), the Indian
Institute of Corporate Affairs (IICA), the
Deutsche Gesellschaft für Internationale
Zusammenarbeit (GIZ), and the United
Nations Industrial Development
Organization (UNIDO). GRI’s role is to
coordinate the training and coaching
support to approximately 100 clustered
MSMEs on sustainability reporting using
GRI G4 Guidelines. The aim is to have
aggregate reports from the participating
companies. The reporting process will
enable the clustered MSMEs to measure
and manage their sustainability impacts,
disclose them to stakeholders, and
improve their access to potential business
opportunities and public support schemes.
Currently, two groups of more than 50
MSMEs have been coached and trained
‘THE SMES INVOLVED IN THE PROGRAM SEE A VARIETY OF BENEFITS AS A RESULT OF THE PUBLICATION OF THEIR FIRST SUSTAINABILITY REPORT. MOST OF THEM
BELIEVE IT WILL PROVIDE THEM WITH ADDED VALUE WHEN IT COMES TO PRESENTING THEMSELVES TO PROSPECTIVE CLIENTS’
CECILIA RIZO PATRÓN PINTO, PROJECTS DIRECTOR, PERÚ 2021
24 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 25
➜
iStock.com
26 GRI’S COMBINED REPORT 2013/14
Cecilia Rizo Patrón Pinto is the Projects Director at PERÚ 2021, a GRI Certified Training Partner organization, and GRI’s main contact point for the implementation of the BTP in Peru, under SECO’s funding. Here, she describes how GRI’s BTP has further enhanced understanding of the importance of sustainability – and reporting – for SMEs in her region.
“The SMEs in the BTP were not acquainted with the theory and practice of sustainability. After a series
of workshops and close support, this level of understanding is now more profound and detailed, as they
comprehend that their material Aspects can be seen throughout the company, at both internal and external
levels, and that these can affect them negatively or positively. They have acquired a new mindset related to
sustainability, and see the publication of their first sustainability report as an opportunity to measure and
integrate sustainability into their operations. It has been very fulfilling to observe that the management and
measurement tools that were provided to the SMEs are now being used by them.
“The SMEs involved in the program see a variety of benefits as a result of the publication of their first
sustainability report. Most of them believe it will provide them with added value when it comes to presenting
themselves to prospective clients. They also believe that it will make them stand out when competing against
others providers to their umbrella companies.
“As advisors throughout the sustainability reporting process, we foresee that these SMEs will serve as case
studies, allowing further SMEs and companies in Peru and throughout the region to implement similar
programs, and strive for sustainability within their supply chains. This program improves the measurement of
KPIs, as well as stakeholder engagement. By involving sustainability practices locally and regionally, SMEs will
definitely be an asset for the local economy.”
BTP in Peru
by GRI Certified Training Partner, CII-ITC Centre of Excellence
for Sustainable Development.
PRIVATELY FUNDED PROGRAMS
SMEs in Brazil are also benefitting from training and
coaching under GRI’s BTP from Brazil-based GRI Certified
Training Partner Aberje. They include two suppliers
to AES Eletropaulo, a major power distributor in the
state of São Paulo, and three suppliers to the cosmetics
manufacturer Natura. Participants are expected to
publish their first sustainability reports, based on GRI’s
G4 Guidelines, in June 2015. In addition, three medium
and large companies in the automotive sector in South
Africa, members of Imperial Holdings’ supply chain, are
participating in a BTP project, supported by GRI Certified
Training Partner ESS. Also in the automotive sector, two
large enterprises are following a BTP under the guidance
of GRI Certified Training Partner KPMG in India. •
‘AFTER THE SESSIONS, THE SMES WERE FULLY CONVERSANT ABOUT WHAT SUSTAINABILITY STOOD FOR, AND HOW IT COULD RELATE TO THEIR
IMPACTS AND PERFORMANCE’
SANTOSH TANEJA, EXECUTIVE OFFICER,
CII-ITC CENTRE OF EXCELLENCE FOR SUSTAINABLE DEVELOPMENT
PROJECTS UNDER THE BUSINESS TRANSPARENCY
PROGRAM
GRI Certified Training Partners involved: 7
SMEs involved in training and coaching: up to 130 globally
Average GRI sustainability reporting process: 10-12 months
First GRI sustainability reports based on G4 Guidelines expected
by June 2015
State Secretariat for Economic Affairs (SECO) funded projects
• Indonesia (15 SMEs)
• Peru (21 SMEs)
• South Africa (9 SMEs)
• Vietnam (5 SMEs)
Swedish International Development Cooperation Agency
(Sida) funded project
• India (14 SMEs)
EU funded project
• SWITCH-Asia India (more than 50 SMEs trained in 2013-2014)
Privately funded projects
• Brazil (5 SMEs)
• India (2 SMEs)
• South Africa (3 SMEs)
26 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 27
➜
Santosh Taneja is the Executive Officer for GRI Certified Training Partner CII-ITC Centre of Excellence for Sustainable Development, based in India. She enthuses about the effects that GRI’s BTP has had on MSMEs.
BTP in India
During the reporting period, GRI offered
services for both G3/G3.1 and G4. The
Application Level Check (ALC) service
for G3/3.1 continued to be very popular.
In December 2013, GRI launched a new
G4 service for reporters, the ‘Materiality
Matters’ check, which verifies that, at the
time of publication, the disclosures on
defining report content and stakeholder
engagement are clearly located in a
report. G4 includes 11 different General
Standard Disclosures related to this,
divided into two sections: “Identified
Material Aspects and Boundaries” and
“Stakeholder Engagement” (G4-17 – G4-
27). Reports published after 31 December
2015 should be prepared ‘in accordance’
with the G4 Guidelines. The ALC will cease
to exist from this date.
SOFTWARE AND DATA
GRI’s partners in the Certified Software
and Tools Program also started moving
towards G4, and by June 2014 almost
all of the software providers had added
G4 content to their software/tools, while
continuing to provide G3 and G3.1
versions. In addition, there are several new
language versions of software with GRI
content in the pipeline – German, Brazilian
Portuguese and French. The numbers
of reporters registering their reports in
GRI’s Sustainability Disclosure Database
has also continued to increase. Most of
these reports are registered through GRI’s
global network of data partners, which
numbered around 40 in June 2014. •
Service-oriented
CHINA ROLLS OUT G4 IN TWO LANGUAGE VERSIONS
After the launch of G4 in May 2013, the G4 Chinese translation project (Simplified
and Traditional Chinese versions, launched in January and May 2014 respectively)
started with a series of G4 roll-outs all over the Great China Region, including
mainland China, Hong Kong, and Taiwan. The two versions of G4 Chinese
translation have received generous support from WBCSD regional branches in
mainland China and Taiwan, as well as valuable contributions from reviewers drawn
from the worlds of business and academia, and from intermediary companies and
capital market regulators.
“After the sessions, MSMEs were fully conversant about what the term ‘sustainability’ stood
for, and how it could relate to their impacts and performance. Some of the participants
have become so passionate about the subject that they have convinced their other network
colleagues that not only is it an important factor in generating income but that it is also
essential for ensuring future sustainability as well. People had differing views on sustainability
and did not know that environmental and social issues were also important for a business
to grow.
“MSMEs feel that sustainability reporting should help them attract new markets. The focus
should be directed towards market analysis in order to assess the demand for their products.
This could also mean knowledge and skill upgrading for venturing into the manufacture of new
products rather than just processing improvements for existing ones. Another benefit that they
see from sustainability reporting is the retention of staff, by adopting better techniques and
improving workforce culture.”
28 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 29
iStock.com
GRI Focal Point South Africa continued to drive for the uptake of reporting outside
the region. In January 2014, a Sustainability and Reporting Dialogue event was held
in Lagos, Nigeria. Local stakeholders debated with GRI’s Focal Point about what
role reporting can play in promoting discussions around the social, economic and
environmental impacts of growth and wealth creation. Focal Point South Africa also
engaged with the Nigeria Stock Exchange (NSE), the latest exchange to have joined
the United Nations Sustainable Stock Exchanges (SSE) Initiative, pledging to promote
sustainability among NSE-listed companies.
A collaboration was set up with the Kenya Bankers Association (KBA) to drive a
Sustainable Finance Initiative (SFI) that promotes best practice in Kenya and the East
Africa region. With support from UNEP Finance Initiative, KBA is spearheading the
introduction of sustainability within the finance sector. Focal Point South Africa and KBA
hosted a half-day workshop on the SFI, and sustainability reporting for member banks.
The focus of the seminar was to introduce sustainability reporting as well as practical
exercises to aid further understanding of some key sustainability reporting principles,
such as determining what material issues to include in reports.
Raising awareness of GRI’s mission in South Africa – and beyond
Training and coaching were among the many activities that Focal
Point South Africa focused on during the last year.
GRI opened a call for training partners covering 21 countries in
the sub-Saharan region and pre-selected 12 organizations or
consortiums. Under the proposed agreement(s), the successful
training partners will be free to conduct training workshops in any
of the countries covered by the call. By expanding its network of
trainers, GRI aims to enhance access to locally available technical
resource capacity, and also lower training costs for participants.
In South Africa, nine SMEs now participate in GRI’s BTP under
SECO funding. The SMEs, members of the supply chain of Imperial
Holdings, are attending training and coaching sessions offered
by GRI Certified Training Partner, Environmental & Sustainability
Solutions (ESS).
STRUCTURING THE SECTORS
GRI’s Sector Supplements – versions of the G3
and G3.1 Sustainability Reporting Guidelines
tailored for certain sectors – have been
reorganized to fit the structure and content of
the G4 Guidelines. The Sector Disclosures, as
they are now called, include the same content
from the Sector Supplements, presented in
a new document format to facilitate use in
combination with G4.
Many sectors face unique sustainability issues
that may not be covered in the Guidelines but
that should be captured in sustainability reports
as they constitute key impacts. The increased
emphasis on materiality in G4 is also evident in
the Sector Disclosures. This is in recognition of
the fact that sectors are becoming increasingly
complex and diverse, and a one-size-fits-all
approach to sectors may not be appropriate.
Reporters using G4 are able to take ownership
of the process for defining the content of their
reports, including the selection of their material
Aspects and related impacts. The G4 Guidelines
and the Sector Disclosures provide guidance
to make informed choices about the relevant
information to disclose.
A USEFUL ADDITION
Unlike the Sector Supplements for G3 and
G3.1 – which contained the Guidelines text
plus additional sector content – the G4 Sector
Disclosures do not replace the Guidelines,
but are rather used in addition to them. They
therefore serve as complementary material for
G4 reporters and constitute a key component of
the ‘in accordance’ criteria. The Sector Disclosures
are presented in tables and include useful cross-
references to the Guidelines.
Ensuring a smooth transitionOver the past reporting year, GRI has been working to provide a number of key resources to help reporters in their move to G4.
30 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 31
➜
iStock.com
GRI and the United Nations Global
Compact (UNGC) have a long-standing
collaboration, dating back to 2010
when both organizations committed to
align their work in advancing corporate
responsibility and transparency. As
part of this agreement, GRI worked
collaboratively with UNGC to develop
guidance connecting the two initiatives.
Additionally, GRI integrated UNGC issue
areas into its Guidelines and, in turn, the
UNGC has adopted GRI as a recommended
reporting framework for the more than
8,000 businesses that have joined the
world’s largest corporate responsibility
platform.
Ana Maria Blanco, UNGC’s Reporting
Manager, describes the benefits of
the cooperation between the two
organizations and how their linkage
document Making the Connection: Using
the GRI G4 Guidelines to Communicate
Progress on the UN Global Compact
Principles has proved to be an invaluable
reference tool for reporters.
“We welcomed the launch of G4 and
promote its use every time we can,”
enthuses Ana. “It forms part of a logical
chronological process in sustainability
reporting for our businesses and
participants. The UNGC is a ‘point of entry’
for many companies. When the time
comes for them to submit their annual
Communication on Progress (COP), we can
direct them to GRI’s Guidelines for help
and to take their disclosure practices to
the next level.
“In particular, we like the way supply
chain topics are interwoven through
the Guidelines. In our own framework,
supply chains are a vital component for
companies pursuing the GC Advanced
level, so the inclusion of this area in G4
will help us both to align even more and
provide a more common narrative for our
participants.
“We also recommend to our companies
GRI’s approach to stakeholder
engagement and materiality. Our
framework does not dive deep into
materiality or stakeholder engagement,
for which we rely on GRI’s Guidelines.
For me, I have total confidence in telling
my participants: ‘The best resource you
can use for guidance on materiality and
stakeholder engagement is G4’.
“The linkage document that UNGC and
GRI have prepared together demonstrates
that our Principles are totally linked to
GRI’s own Framework. GC participants can
better report on their implementation of
our Principles by using this publication
and identifying the applicable GRI
disclosures to report against.
“It is a very visual and user-friendly tool
to help businesses connect our two
initiatives. When they start reporting,
it can be quite daunting for some
companies when they are confronted with
different frameworks and initiatives. But
when they see this document they say ‘OK,
now I get it. I can do this!’ ”
A firm link with UNGC
While the Sector Disclosures are tailored
to specific sectors, organizations in
other sectors may also benefit from
the reporting guidance they provide.
Examples of the issues covered
in the Sector Disclosures include
noise measurement for airports, the
resettlement of people for mining and
metals companies, animal welfare for the
food processing industry, and program
effectiveness for non-governmental
organizations.
Details on the Sector Disclosures currently
available can be viewed on GRI’s website.
LINKAGES AND ALLIANCES
In order to align best practice and
avoid duplication of efforts with other
international initiatives and frameworks,
GRI has established global strategic
partnerships and alliances with other
organizations (see page 11). GRI’s
Guidelines, which have been designed as
a consolidated framework for reporting
performance against different codes and
norms for sustainability, are compatible
with many other widely recognized
frameworks and initiatives, and include
references to them. In addition to aligning
and harmonizing the contents of its
Guidelines, GRI also produces linkage
documents to highlight the connections.
The aim of these linkage documents is
to ease the reporting burden and avoid
duplication of disclosure efforts for the
thousands of companies that use them.
‘THE NEW GUIDELINES HAVE BROUGHT IMPORTANT CHANGES TO THE WAY SUSTAINABILITY REPORTS ARE CARRIED OUT AND PRESENTED. AS A STAKEHOLDER-BASED ORGANIZATION, IT’S
IMPORTANT FOR GRI TO UNDERSTAND HOW G4 IS PERCEIVED BY USERS. WE WANT TO HEAR FROM GRI REPORTERS ABOUT HOW THEY ARE FINDING THE G4 REPORTING PROCESS. THIS WILL
HELP US IN DECIDING WHERE FURTHER SUPPORT IS NEEDED’
BASTIAN BUCK, DIRECTOR REPORTING STANDARD, GRI
32 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 33
➜
➜
THE TEN G4 SECTOR DISCLOSURES
ELECTRIC UTILITIES
EVENT ORGANIZERS
FINANCIAL SERVICES
FOOD PROCESSING MEDIA
MINING AND METALS NGO OIL AND GAS
AIRPORT OPERATORS
CONSTRUCTION AND REAL ESTATE
34 GRI’S COMBINED REPORT 2013/14
The first ever ISO guidance standard on social responsibility, ISO 26000, was published in November
2010. It represents an important new level of international attention to the issue of reporting, and is
aligned with GRI’s mission to make sustainability reporting standard practice. GRI participated in the
development of ISO 26000 and, following the launch of the standard, published a linkage document
that highlighted the synergies between the GRI G3 and G3.1 disclosures and the ISO subject areas. The
document has since been updated to align with the G4 Guidelines, in which the feedback and input of
experts involved in the development of both frameworks was sought. ‘How to use the GRI G4 Guidelines
and ISO 26000 in conjunction’ can be downloaded free of charge from GRI’s website.
Feedback on the document has been extremely positive. For example, Pierre Mazeau, CSR Manager at
EDF, and Chair of the AFNOR CSR/ISO 26000 committee says: “The linkage document between GRI G4 and
ISO 26000 is an important achievement as it really shows the convergence between the two frameworks.
“It is not just an exercise in style, it really shows how complementary the two are. Even if ISO decided not
to use the term ‘materiality’, when you are looking at clause 5 of ISO 26000 you can see that focusing
on the relevant and important impacts an organization has on society and the environment is what is
expected. Isn’t that what materiality is about?”
Staffan Söderborg, Vice-Chair of the ISO 26000 Post Publication Organization, says: “At the moment I
am involved in a project where I help more than 30 organizations – companies, NGOs and government
agencies – in the Middle East to use ISO 26000 in developing new sustainability strategies. When we
come to clause 7 of ISO 26000, where we have to discuss sustainability communication and reporting, the
linkage document is a great help.”
In addition, José Alcorta, Technical Group Manager at ISO, says: “The linkage document is a very useful
tool for any organization using ISO 26000, who then wishes to report on how their social responsibility
efforts contribute to sustainable development. A number of organizations have said that it provides a
useful detailed mapping of ISO 26000 clauses to the G4 reporting principles, as well as a good overview of
the seven core subjects of ISO 26000 and their 37 sub-issues.
“Its clear language and structure makes performance reporting much simpler. In addition to ISO’s
promotion of the document through its 166 national members, the ISO 26000 Post Publication
Organization has also promoted its use through its contacts and social media.”
In tune with ISO
In 2013-2014, GRI issued linkage
documents in collaboration with ISO,
UNGC and CDP:
• How to use GRI’s G4 Guidelines and ISO
26000 in conjunction
• Making the Connection: Using GRI’s G3.1
Guidelines to Communicate Progress on
the UN Global Compact Principles
• Making the Connection: Using GRI’s G4
Guidelines to Communicate Progress on
the UN Global Compact Principles
• Linking GRI and CDP: How are GRI’s
G4 Guidelines and CDP’s 2014 Climate
Change Questions Aligned?
KEY REQUIREMENT
The inclusion of a Content Index in a GRI-
based report is a key requirement for both
Core and Comprehensive ‘in accordance’
options of the G4 Guidelines – enabling
stakeholders and report readers to get
a quick overview of the report – and
ensuring easy navigation across all GRI
reports.
GRI has created a new, downloadable
Content Index Tool that can be used in
conjunction with the G4 Guidelines.
It enables reporters to generate a
customized Content Index template based
on their preferred ‘in accordance’ option,
together with their selected material
Aspects. This ready-made format will
enable consistency across reports.
RELIABLE RESOURCE FOR BEGINNERS
A new G4 brochure for use by those new
to sustainability reporting and/or GRI, is
now available. The brochure, entitled An
introduction to G4. The next generation of
sustainability reporting, provides a brief
introductory overview of G4 and GRI’s
Framework in general, and guides new
reporters on how to get started on their
sustainability reporting journey.
USEFUL USER FEEDBACK
As companies start moving from the G3/
G3.1 Guidelines to G4, a key priority for
GRI is to gather user feedback – to support
and learn from organizations as they
begin to implement the new Guidelines in
their reporting cycles. The G4 Monitoring
Program (see page 51) is one of the core
means by which GRI is going about
gathering all of this information. •
34 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 35
➜
Transparency on the table for GRI in USA and CanadaIn March 2014, over 1,800 delegates from 45
countries convened in Vancouver, Canada,
for GLOBE 2014 – North America’s largest
sustainable business summit – to share
insights and identify new opportunities.
GRI North America played a major role at
the summit by hosting the ‘Transparency
Track’ – four sessions within the three-day
event – which brought the topic of corporate
transparency to the table for the first time in
GLOBE’s 24-year existence.
Christianna Wood, GRI’s Chairman of the
Board, opened the Transparency Track
with a keynote speech about the drivers
of non-financial disclosure, the strategic
value of sustainability reporting, and
why sustainability is a boardroom issue –
together with outlining how these all relate
to G4. She included one significant message:
“The external forces of technology, public
policy, and investors leave companies little
choice in moving to greater and enhanced
transparency.”
Henry Stoch, Partner Climate Change and
Sustainability at Deloitte, emphasized the
need for boardroom members, employees,
consumers, policy makers and activists to
speak the same language and work together
towards a healthier global economy.
This was a sentiment which mirrored
why GRI brought the topic of corporate
transparency to the agenda at GLOBE for the
very first time: to advance literacy around
the economic, environmental, social, and
governance impacts of business today, and
to accelerate the change towards a more
sustainable and inclusive global economy for
tomorrow.
GRI North America and KPMG in Canada polled participants
at GLOBE 2014 to capture their perspectives on corporate
transparency – why it matters, what the drivers are, and the
impact it has on businesses today and in the future.
The feedback and information received has now been summarized
in a report titled Spotlight on Corporate Transparency: Insights
from GLOBE 2014, which includes the following key findings:
• Transparency is critical to building trust between business and
society
75% of respondents indicate that corporate transparency is
“largely effective” in building trust between business and society.
• Reputational risk is driving the business case for transparency
47% of respondents cite “reputational issues and media coverage”
as driving the “business case” for corporate transparency.
• Governments and securities regulators can play a leading role
in enhancing transparency
58% of respondents feel that governments and securities
regulators are most likely among market oversight bodies to take
global actions to mandate corporate responsibility disclosures.
• CEOs are actively involved in shaping corporate sustainability
strategies
51% of respondents believe that CEOs play an active role in
shaping corporate sustainability strategies.
Strong presence on a global platform
GRI PIVOTAL IN MOMENTOUS EU
DIRECTIVE
The positive vote in April 2014 in the
European Parliament on the disclosure of
non-financial and diversity information by
certain large companies demonstrated the
European Union’s strong commitment and
leadership on corporate sustainability and
transparency. It also shows the results that
can be achieved through productive and
cooperative processes.
GRI played a central role throughout
the years that saw the development
of the directive, providing expertise,
facilitating dialogue and raising
awareness. Specifically in 2013-2014,
GRI actively engaged with the key
relevant stakeholders including EU
institutions, national governments,
business associations and NGOs to
ensure a positive outcome of the process
which would culminate in the final
adoption of the directive by the Council
of the European Union in September
2014, marking the beginning of a new
era for transparency and sustainable
and inclusive growth in the EU.
GRI enjoys several partnerships and
collaborations in its global and national
efforts. The organization’s work and
results achieved in the EU context
was made possible by its invaluable
partnership with Weber Shandwick
(Brussels), which has continually provided
GRI with senior policy counsel on EU
affairs and processes, media and PR
recommendations, as well as event
support. Specifically, Weber Shandwick
has offered crucial help in delivering
political intelligence and advice for
engagement with EU institutions, and
making its network and vast experience
in this area available to GRI.
GRI has exerted a powerful influence on decisions regarding sustainability reporting made by the world’s top sustainability organizations and governmental bodies. GRI has worked closely with the increasing number of policy makers and regulators developing policy on sustainability reporting, and provides support in ensuring harmonization and ease of implementation for organizations.
36 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 37
iStock.com
CONSTRUCTING A BUSINESS
ARCHITECTURE FOR SDGS
In the framework of an alliance to
build an ”architecture” of private
sector engagement in the post-2015
development agenda, the UN Global
Compact (UNGC), GRI, and the World
Business Council for Sustainable
Development (WBCSD) have agreed to
develop a guide to support companies
in measuring and communicating their
impacts and contribution to the proposed
Sustainable Development Goals (SDGs).
The implementation guide will include
general advice on impact measurement,
and a list of commonly accepted
indicators aligned with global sustainable
development goals, among which
companies can select the most relevant
for measuring and communicating
their impact. The “commonly accepted”
indicators will be based on, and aligned
with existing standards and frameworks,
and avoid creating metrics or indicators
in areas where they already exist.
“Additional suggested” indicators will rely
on GRI’s Guidelines, which will be further
developed to allow companies to measure
and report their contribution to business-
relevant SDGs.
A SUCCESSFUL CONFERENCE IN INDIA
On 11 and 12 June, 2014, the
Sustainability Reporting for Sustainable
Development conference was held
in Mumbai, bringing together over
200 thought leaders from business,
civil society, social service, the fields
of academia and government. While
the majority of the participants were
from India, sustainability leaders from
Bangladesh, Brazil, Bhutan, Australia, Sri
Lanka, the Netherlands and Sweden were
also present. GRI was represented by Dr.
Aditi Haldar, Director Focal Point India,
Glaucia Terreo, Director Focal Point Brazil,
and Teresa Fogelberg, GRI Deputy Chief
Executive.
The conference was made possible
‘THE EVENTUAL ADOPTION OF THE EU DIRECTIVE ON NON-FINANCIAL INFORMATION DISCLOSURE BY THE COUNCIL OF THE EUROPEAN UNION REPRESENTS THE CONCLUSION OF AN
INSPIRING PROCESS IN WHICH GRI AND OTHER STAKEHOLDERS PLAYED A CRUCIAL ROLE’
TERESA FOGELBERG, GRI DEPUTY CHIEF EXECUTIVE
Universal goals within a universal framework
Georg Kell, Executive Director United Nations Global Compact (UNGC), is one of the key architects
in the engagement of businesses in the post-2015 development agenda. To what extent does he
envisage the SDGs helping companies in their sustainability reporting ambitions and processes?
“The SDGs will offer a historic opportunity to scale up environmental, social and good
governance activities both within companies and by way of collaborating with others. They will
offer the corporate community universal goals. To the extent that companies can identify their
own sustainability goals aligned with the SDGs, this new universal framework will offer great
robustness and focus and thereby amplify sustainability efforts while showing how corporate
goals also advance global goals. We also believe that the SDGs will help to drive sustainability
practices into broader market segments, by way of demonstrating how business – either through
their own actions or in collaboration with others – can deliver solutions.
“Our collaboration with GRI and WBCSD is of great importance. Based on the document Building
the Post-2015 Business Engagement Architecture, welcomed already by over 1,000 CEOs, the
alliance aims to produce the tools required to achieve business engagement. The guide that
we are developing (see page 38), will produce a full set of practical elements that will enable
businesses large and small to align with the SDGs, using well-established Indicators and
measurement tools. It is our hope that this cooperation will lead to a significant advancement of
the sustainability agenda for both private actors and the public interest.”
38 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 39
➜
GRI’S COMBINED REPORT 2013/14 41
through generous support from Sida, BSI,
ERM, KPMG, and the Institute of Company
Secretaries of India (ICSI). Members of GRI
India’s Sustainability and Transparency
Consortium also played an important role
in the conference’s success.
A special ceremony of gratitude to the
(more than 100) sustainability reporters
currently reporting in South Asia was
included in the conference. In addition,
all participants were able to enjoy a visit
to Seeds of Hope, an exhibition organized
in partnership with Bharat Soka Gakkai
(BSG), and created by SGI and Earth
Charter International.
The conference took place during a
particularly eventful period in the history
of sustainability reporting and related
matters. In several key economies, like
India, business and national governments
are developing new practices and policies
to embrace their corporate responsibilities
in combatting poverty, inequality, and
tackling huge sustainability and human
rights challenges. The day before the
conference, the newly elected Indian
government presented its agenda to the
Indian parliament. Part of this agenda
included new CSR guidelines requiring
companies in India to spend 2% of their
net profit on social development. In the
global arena, the upcoming SDGs were
being negotiated in New York by a UN-
member state Open Working Group. Three
days before the conference, a ‘zero draft’ of
the SDGs was launched, which underlined
the important role of the business sector
as far as contribution and accountability
are concerned. The draft included
goals and targets, which businesses are
expected to implement, monitor, measure
and report on from 2015 onwards.
After two days of inspiring presentations,
dialogues, best practices, dilemma
sharing, and lively and fruitful discussions,
the participants issued an eleven-point
Mumbai Declaration on Sustainability
Reporting for Sustainable Development,
which received substantial attention in the
media. •
CLOSE CORPORATE COOPERATION IN AUSTRALIA
During the reporting year, GRI Focal Point Australia, in
partnership with Sustainable Business Australia (the country’s
WBCSD host), spearheaded a campaign aimed at ensuring that
sustainability disclosures were recognized within reporting
requirements for the Australian Securities Exchange (ASX) and
within Australia’s Corporations Act.
In October 2013, the Australian Securities Investment
Commission, the regulators of the Corporations Act, released
the revised Regulatory Guide 247, targeted at listed companies,
which, for the first time included the provision that companies
disclose their ‘environmental and other sustainability risks’.
The ASX Corporate Governance Council went a step further.
In their third edition of Principles and Recommendations, the
Council introduced Recommendation 7.4 which requires
companies to disclose their environmental, social and economic
risks, or explain why not. GRI’s G4 Sustainability Reporting
Guidelines is recommended within this guidance.
These two actions are small but important steps in the
recognition of the role of sustainability impacts in company
valuations and performance.
Collaboration in China
2013-2014 witnessed a series of fruitful outcomes of a joint project
implemented by GRI and the State Information Center (SIC) of
China. This Sino-Dutch CSR Project is a bilateral aid venture between
the Dutch and Chinese governments, and is funded by the Royal
Netherlands Embassy in China. From November 2013 to June 2014,
GRI worked closely with the SIC on different components under the
Sino-Dutch CSR project:
• The CSR Index Model
• 8 pilot SMEs recruitment
• Sino-Dutch CSR International High-Level Forum (see below)
• GRI G4 Certified Training Program for SMEs in Shanxi Province.
GRI Focal Point China partnered with the SIC in the preparation
of the Sino-Dutch CSR International High-level Forum, which
took place on 18 June 2014
At the forum, Eszter Vitorino Fuleky, GRI Manager Government
Relations, shared the latest development of governmental policies
and market regulations on sustainability reporting and non-
financial information disclosure across the globe. As one of the
key developments this year, the EU directive on non-financial
reporting (see page 37) aroused strong interest and attention from
Chinese CSR and sustainability practitioners. In addition, Timothy
Hui, Director of GRI Focal Point China, outlined the major changes
in the G4 Guidelines, which is of great interest for the reporting
community in China.
Behind the scenes GRI worked closely with SIC on the promotion
of the forum. Invitations were sent to around 1,500 contacts
within GRI’s network in China, some of which are international
organizations. Constituency organizations which have their
own networks, such as Syntao, Securities Times and the China
Committee of Corporate Citizenship were also approached to
further promote the forum.
40 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 41
➜
Among the events during the reporting
year was the official opening of the Focal
Point in Colombia, the Sustainability
Reporting for Sustainable Development
Conference in Mumbai, and an impressive
number (58) of G4 local launches. The
latter were held in collaboration with local
partners to introduce the main features of
the G4 Guidelines, and delivered to a total
of 4,710 participants.
The events were intended to successfully
disseminate the newest edition of GRI’s
Sustainability Reporting Guidelines,
whilst also strengthening GRI’s network,
engaging the reporting community
and motivating the wider sustainability
stakeholders through GRI’s work. Planning
multiple events in various countries,
cultures, markets and with multiple
stakeholders, provides a great learning
experience. Sustainability has been
factored into the planning and execution
for each of the events as outlined below.
THE IMPORTANCE OF INTEGRITY
Registration fees were not required
for the events, so funders and hosting
organizations provided the facilities and
services as part of an in-kind service. GRI’s
events team has created a list of actionable
sustainability recommendations for
GRI-organized events, demonstrating
a number of practical efforts and steps
that can be taken to reduce the impact
and increase the legacy and integrity of a
sustainable event:
Recommendations for the host
• Aim to produce as little waste as
possible ¢¢ No paper hand-outs in promoting the
event¢¢ Create minimum branded materials
• Separate waste streams ¢¢ Recycling should be available and
promoted
• Conference accessibility ¢¢ Availability of convenient public
transport links to the venue¢¢ Venue itself is accessible for all ability
and disability levels
• Offer sustainable catering¢¢ Food and beverages to be fresh, local,
organic, seasonal and/or sustainable
(FLOSS)¢¢ Advise against the use of disposable
materials, such as plastic cutlery and
water bottles
Considerations for GRI
• Sustainable travel¢¢ Provide information on public
transport links.
The main eventsAs the landscape of business and sustainability changes, so GRI is looking into new approaches to the organization of events whilst still ensuring they are accessible, engaging and add value.
The official launch of GRI Focal Point Colombia was celebrated with two events: in Bogotá on 4 June 2014, and in Medellín on 6 June 2014
Both events (in Medellín by invitation only) were hosted in collaboration with
both the Dutch and Swiss embassies without charge. They were also co-
organized by Vincular and Centro RS with the support of multiple sponsors
and network partners.
The Bogotá event drew an audience of 271 participants from across Colombia.
An additional 230 people watched it online as it was was streamed live
and viewed in seven countries. Speakers in the half-day program included
ambassadors from the Netherlands and Switzerland, the then CE of GRI Ernst
Ligteringen, the Director of Focal Point Colombia and sustainability leaders
from across thw region. The Medellín launch was designed as a more intimate
breakfast event, with 44 participants at a senior/executive level.
Celebration in Colombia
42 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 43
➜
iStock.com
¢¢ Aim to capture the GHG emissions
and offsetting from participants;
measure the distance of travel
involved in attending the event,
including the main method of
transport and whether GHG emissions
were offset.
STEERING STEWARDSHIP
One important sustainability
recommendation at the G4 local launch
events was to enforce stewardship by
aiming to produce as little waste as
possible. This meant that, in most cases,
no printed hand-outs were made with
programs and other information being
displayed electronically or projected on
screens. At the conference in Mumbai
(see page 38), USB pens were loaded with
materials and shared with participants.
Separating waste streams was also a
simple measure undertaken at venues,
where both organizers and participants
had access to recycling bins, contributing
towards the promotion of a responsible
legacy and message.
INCLUSIVITY AND ACCESSIBILITY
All of the 58 G4 local launch events, and
the Colombia Focal Point inauguration,
were held free of charge, in an effort to
encourage inclusivity and integrity. The
physical accessibility of the building
was taken into account when selecting
a venue, along with access to public
transport. Directions to the venue and
links to public transport were advocated
in communications prior to the events
and on the online registration platforms.
When possible and applicable, the event
material and online registration platform
was translated into German, Spanish and
French, as an additional step towards
inclusivity.
TARGETING TRANSPARENCY
The G4 local launch events received a
positive response, not only in achieving
their objective of disseminating the new
Guidelines, but also in how sustainability
was addressed. At the 22 local launch
events organized by GRI’s Secretariat,
participants were asked to complete
a feedback survey with the aim of
encouraging transparency. From the 2,658
people that attended these particular
events, 568 people filled out the survey
(a 21% response rate). The results can be
seen in Figure 2. In addition, a total of 85%
of responses indicated that participants
felt (very) positive about the G4 Guidelines
after the events. •
FIGURE 2 - TOTAL SUSTAINABILITY RATINGS OF G4 LOCAL LAUNCHES ORGANIZED BY GRI’S SECRETARIAT
Minimal paper hand-outs
Recycling of event waste
Availability of public transport
to venue
Venue accessibility at all (dis-)ability levels
Catering FLOSS*
Minimal use of disposable
materials
# % # % # % # % # % # %
Very good 246 43.8 108 20.0 227 40.2 182 32.6 124 22.5 160 28.8
Good 185 32.9 137 25.4 202 35.8 217 38.8 185 35.5 214 38.5
Fair 95 16.9 209 39.8 116 20.5 141 25.2 191 34.6 132 25.7
Poor 30 5.3 65 12.1 17 3.0 17 3.0 35 6.0 41 7.4
Very poor 6 1.1 20 3.7 3 0.5 2 0.4 19 3.4 9 1.6
Total 562 100.0 539 100.0 565 100.0 559 100.0 552 100.0 556 100.0
‘OUR STAKEHOLDERS WILL HAVE A CLEAR UNDERSTANDING OF OUR PRIORITIES AND THE OPPORTUNITIES THAT WILL ARISE FROM HAVING AN OFFICE HERE. I AM CERTAIN THAT SEVERAL ORGANIZATIONS WILL BECOME FIRST-TIME REPORTERS,
AND THOSE THAT ARE ALREADY PILOTING THE IMPLEMENTATION OF G4 WILL KEEP IMPROVING THE QUALITY AND IMPACT OF THEIR REPORTS’
ANDREA PRADILLA
“By gathering such a broad network
of individuals, the launch of the Focal
Point Colombia was able to set the tone
for what our work in the country will
be like. We presented our work plan
for the upcoming years, highlighting
opportunities for engagement. The
Bogotá event was also a platform to
present different views on the ‘mandatory
vs. voluntary reporting’ debate, showing
inclusiveness for stakeholders by
addressing the different approaches to
sustainability reporting.
“We recorded a set of video messages,
featuring different stakeholders
expressing their expectations and wishes
regarding GRI’s work, its engagement in
Colombia, and impact in the wider Latin
American region. This was a very inclusive
exercise that allowed CEOs of companies,
directors of NGOs, government
representatives, and our colleagues from
other CSR initiatives, to share their views
on GRI.”
Planting trees for carbon neutrality
“Portafolio Verde, a GRI OS, calculated
the carbon emissions associated with the
event in Bogotá by analyzing different
factors, including means of transportation
and energy and water consumption. The
event footprint was calculated as 7.48
tonnes CO2. According to Portafolio Verde,
compared to similar events, this was a low
figure. Nevertheless, we chose to offset
this by planting 19 trees in a strategic
area of the country. Thus, the launch
was effectively ‘carbon neutral’ or ‘zero-
emission’.
“Participants were given a gift of a local
plant seed germinator of local plants,
with information on how to plant them,
in order to offset their own carbon
footprints. In addition, the gifts for
speakers consisted of locally sourced
coffee, native Colombian handcrafts, and
a book featuring Colombian culinary
traditions. ‘FLOSS’ catering (see Figure
2) was followed throughout: for the
networking cocktail, non-alcohol local
and fresh fruit beverages were provided,
with all snacks being locally sourced and
seasonal.”
Andrea Pradilla, Director Focal Point Colombia, looks back at a successful launch in her region
* FLOSS = Fresh, Local, Organic, Seasonal and/or Sustainable
44 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 45
➜
As with its previous stand-alone sustainability
report published last year, GRI has followed
its own G4 Guidelines in the preparation of
this report. The subsequent sections present
sustainability information and data collated
for the financial year 2013-2014, relating to the
organization’s core activities.
GRI’s own sustainability year
TOPICS FOR INCLUSION
In line with G4, this report focuses on the
topics that matter most regarding GRI’s
sustainability impacts and performance.
Stakeholder inclusiveness is at the heart
of all GRI’s activities. Stakeholders that
GRI engaged with for its previous report
(2012/13 Sustainability Report) and the
three additional stakeholder groups
engaged during this reporting period, are
presented in Table 4.
GRI defines stakeholders as entities
or individuals that can reasonably be
expected to be significantly affected
by GRI’s operations, or whose actions
can reasonably be expected to affect
GRI’s operations, especially its ability to
implement its strategies and achieve
its objectives. The stakeholder groups
are defined by GRI through internal
consultation with the Secretariat and
Focal Point staff, SMART, GRI’s Executive
Management Team and members of
the Board, and divided into internal and
external stakeholders. These stakeholder
groups are then prioritized to determine
which groups to engage with. G4-25
What matters most and where it mattersWith the help of inclusive stakeholder engagement, GRI has identified the material topics that form the foundational elements of this year’s sustainability report. This has enabled further classification into eight material Aspects and their Boundaries, divided into “mission-critical” and “operational-effectiveness”.
TABLE 4
STAKEHOLDERS ENGAGED G4-24
Board of Directors
Focal Point staff
Secretariat staff
Stakeholder Council
Technical Advisory Committee
Certified Software and Tools providers
Certified Training Partners
Data Partners
Donors
Financial markets’ representatives*
Government Advisory Group members
NGOs*
Organizational Stakeholders
Regulators/governments*
Reporting organizations
Suppliers
Working Group members
INTERNAL EXTERNAL
* For this combined report GRI has engaged with these three stakeholder groups. The other stakeholder groups were part of the stakeholder engagement for the previous report, 2012/13 Sustainability Report.
46 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 47
iStock.com
GRI engages with its stakeholders for
the purpose of the development of
its sustainability report usually every
other year, in the form of a survey and
individual (phone) consultations with
key stakeholders. For the development of
the Sustainability Reporting Framework,
GRI uses a multi-stakeholder approach
to capture essential input from all
stakeholders. See the Affected Stakeholder
Engagement section (page 51) for more
information on GRI’s management
approach to stakeholder engagement. G4-26
For its previous report, GRI connected with
its stakeholders in late 2013 to update
the list of its most relevant sustainability
topics. GRI reached out to more than 450
stakeholders through an online survey,
which included all the Aspects from the
G4 Guidelines and the sector-specific
Aspects from the NGO Sector Disclosures.
Stakeholders also had the opportunity to
suggest topics not covered in the survey
and to provide related comments. There
were 131 responses to the survey. For
the list of the prioritized topics from the
stakeholder survey, see page 23 of the
2012/13 Sustainability Report. G4-27 GRI
reviewed the survey results and the highly
ranked Aspects based on the significance
of their economic, environmental and
social impacts, as well as their influence
on broad stakeholder assessment and
decisions. The list of prioritized topics
was used to consult with GRI’s Executive
Management Team and four members
of the Board – the Board Sub-group –
responsible for providing feedback on
GRI’s sustainability reporting process. This
was done in order to validate the final
topics for inclusion in the sustainability
report. For more details on GRI’s
stakeholder engagement, see pages 21-24
of the 2012/13 Sustainability Report.
For this report, GRI decided not to
conduct a new stakeholder engagement,
but instead connected with three
additional groups, namely NGOs, financial
markets representative and regulators/
governments. The aim of this engagement
was to get a better understanding of
whether the interests of these stakeholder
groups vary significantly from the
general views. This was done following a
recommendation received from the Board
Sub-group to broaden the coverage of the
stakeholder engagement. In total, nine
organizations were contacted via email,
and asked for their feedback on what
sustainability information they thought
would be important for GRI to disclose.
The organizations were presented with
the link to GRI’s 2012/13 Sustainability
Report and given the chance to provide
open feedback through a phone call or via
email. Four organizations responded.
GRI reviewed the responses and identified
one topic area that received most
requests for increased information and
transparency, namely governance-related
information, which is covered by the
governance-related General Standard
Disclosures in G4. The rationale provided
by the stakeholder groups was that GRI
should be more transparent about its
governance practices, as it engages in
fundraising from the corporate sector and
should show that it follows the principles
FIGURE 3
PROCESS FOR IDENTIFYING MATERIAL TOPICS
of best practice in financial management
to ensure funds are effectively allocated
to achieve the strategic objectives.
In all other respects, the views of the
representatives from NGOs, financial
markets, and regulators/governments
were in line with the views of the other
stakeholder groups consulted in the
previous reporting period.
The issue of reporting more governance-
related disclosures was proposed to GRI’s
Executive Management Team and the
Board Sub-group, and both bodies agreed
to it. G4-18 As a result, this report includes
additional governance disclosures, namely
G4-38, G4-39, G4-40, G4-48, G4-54, and
G4-55, which are addressed on pages 8, 13
and 14. G4-27
GRI follows the four-step process of
defining material Aspects and Boundaries
recommended as guidance to disclosure
G4-18 (see Figure 3, opposite page), and
in this process applies the reporting
principles for defining report content.
In all of the steps, the principle of
Stakeholder Inclusiveness is applied.
In addition, each step has another
specific principle to be applied. In the
stakeholder engagement conducted
for the 2012/13 Sustainability Report,
the stakeholders were provided with
a questionnaire, which described GRI’s
operations and its operating context to
help the stakeholders evaluate the most
material Aspects. In the stakeholder
engagement for the 2013-2014, the
stakeholder groups were provided with
GRI’s 2012-2013 sustainability report and
they could evaluate in this context if any
material Aspects or other sustainability
topics were missing from the report. In
the Prioritization step, the Materiality
principle was applied. A list of all Aspects
in G4 Sustainability Reporting Guidelines
and NGO Sector Disclosures was provided
to the stakeholders together with a
possibility to propose a topic not covered
in the survey. In the Validation step, the
principle of Completeness was applied.
SMART reviewed all Aspects and other
sustainability topics suggested by the
stakeholders to ensure the proposed
Aspects sufficiently reflected significant
economic, environmental and social
impacts. This was followed by the Review
step, during which the principle of
Sustainability Context was again applied
in the review of the proposed Aspects to
be reported on. G4-18
FOCUSING ON MATERIAL ASPECTS
Material Aspects are those that reflect
the organization’s significant economic,
environmental and social impacts, or that
substantively influence the assessments
and decision of its stakeholders. This
report covers the eight material Aspects
identified through the process of defining
report content. The Aspects are divided
into two groups.
Mission-Critical Aspects are important to
GRI’s mission:
1 Affected Stakeholder Engagement
(NGO Sector Disclosures (NGOSD))
2 Public Policy (G4) (reported together
with Public Awareness and Advocacy
Aspect)
3 Public Awareness and Advocacy
(NGOSD) (reported together with Public
Policy Aspect)
4 Coordination (NGOSD)
5 Feedback, Complaints and Action
(NGOSD)
Operational Aspects relate to GRI’s own
operations:
1 Emissions (G4)
2 Diversity and Equal Opportunity (G4)
3 Training and Education (G4)
The Aspects Public Policy, and Public
Awareness and Advocacy have been
combined in this report. Due to the nature
of GRI’s activities, reporting on these
two Aspects together gives the most
comprehensive picture of GRI’s advocacy
campaigns and influence on public policy.
It is important to note that the Aspects
identified as material are not the only
topics upon which GRI focuses its efforts
in its operations. The material Aspects
receive the greatest focus, but GRI also
measures and manages numerous other
topics. This list of Aspects is specifically
relevant to GRI and its stakeholders in
relation to GRI’s work and impacts. G4-19
IMPACTS AND THEIR IMPORTANCE
The material Aspects have been assessed
to determine whether their impacts occur
within or outside of GRI, in line with the
focus of G4 to report what matters and
where it matters. See Table 5 on page 50. •
IDENTIFICATION2012/13: Aspects
from G4 and NGO Sector Disclosures
2013/14: Open feedback
PRIORITIZATION2012/13: 131
respondents to survey ranking Aspects
2013/14: 4 responses to open feedback request
VALIDATION2012/13: SMART assessed and adjusted prioritization
2013/14: SMART reviewed responses
REVIEW2012/13: GRI management and Board
conducted review2013/14: GRI
management and Board agreed with proposal
48 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 49
MATERIAL ASPECTS AND THEIR BOUNDARIES G4-20, G4-21
Aspect Where Impacts Occur Within GRI Where Impacts Occur Outside GRI
Affected Stakeholder Engagement
• Governance bodies • Secretariat and Focal Points
• GRI Certified Software and Tools partners • GRI Certified Training Partners • GRI strategic partner organizations • Industry associations and other membership organizations that have certain GRI-related requirements for their members/participants
• Partners for specific activities (with whom GRI holds an MoU)
• Regulators
Public Policy/Public Awareness and Advocacy
• Secretariat and Focal Points • Civil society organizations and associations • GRI strategic partner organizations • Business associations and other membership organizations that have certain GRI-related requirements for their members/participants
• Partners for specific activities (with whom GRI holds an MoU)
• Policy makers and regulators
Coordination • Governance bodies • Secretariat and Focal Points
• GRI Data Partners • GRI strategic partner organizations • Partners for specific activities (with whom GRI holds an MoU)
• Program-specific donors • Regulators
Feedback, Complaints and Action
• Governance bodies • Secretariat and Focal Points
Emissions • Governance bodies • Secretariat and Focal Points
• GRI Certified Training Partners and participants that travel to the training courses
• Participants that travel to conferences and events organized by GRI
Diversity and Equal Opportunity • Governance bodies • Secretariat and Focal Points
Training and Education • Governance bodies • Secretariat and Focal Points
How GRI aligns with its missionFour core ‘mission-critical’ Aspects have been identified that demonstrate how GRI’s Guidelines holds itself accountable to its stakeholders, and how effective program management enables the organization to generate value.
AFFECTED STAKEHOLDER ENGAGEMENT
The G4 Monitoring Program is one
example of how affected stakeholders
are engaged throughout the different
stages of a project. The term ‘affected
stakeholder’ is used specifically to
designate those individuals, communities,
or causes that may intentionally or
unintentionally be impacted positively
or negatively by the work of the
organization, and to whom specific
accountability duties arise. The
development of G4 was an extensive
multi-stakeholder effort, involving
hundreds of reporters, report users
and professional intermediaries world-
wide, but it is also important for GRI to
understand how the value and use of
G4 is perceived among the different
stakeholders. By monitoring the use of
G4 by reporters and report users, GRI
is aiming to gather views on perceived
strengths and weaknesses, and to
identify areas that may require further
explanation, clarification or improvement.
The G4 Monitoring Program was designed
to take into account input from different
GRI departments whose work relates to
G4, and GRI’s governance bodies.
Reporters participated in the two main
components of the program, the G4
Pioneer Program and the Early Adopter
Experience, both of which included the
completion of questionnaires, and in-
person or virtual meetings. Additional
feedback was sought from GRI’s Certified
Training Partners and other G4 users (G4
Feedback Form).
In total, 98 Organizational Stakeholder
organizations took part in the G4 Pioneer
Program. Additionally, 84 participants
shared their experiences and feedback
regarding G4 at in-person meetings of
the Early Adopter Experience, which was
coordinated with GRI’s Focal Point teams
in Brazil, South Africa and Australia.
When GRI involves external parties – such
as its strategic partners – to jointly work
in advancing sustainability reporting
development, it closely engages with
them throughout the process. For
example, following the successful
adoption by the European Parliament of
the directive on non-financial reporting
in April 2014, GRI organized a celebratory
event bringing together all the partners
and key stakeholders involved in its
development, providing time for reflection
and an informal evaluation.
GRI informs its stakeholder network
on key developments that affect the
sustainable development agenda and
sustainability reporting community. For
instance, regarding the development
of the Sustainable Development Goals
(SDGs), GRI took a leading role, together
with the UNGC and WBCSD, to engage
with all relevant stakeholders, including
governments, civil society, and NGOs.
Activities were also conducted locally
by GRI’s Focal Points. For example, the
Sustainability Reporting for Sustainable
Development Conference held in Mumbai,
India in June 2014 (see page 38).
Training and capacity building, involving
external stakeholders, are other ways
through which GRI promotes sustainability
reporting. In its Certified Training and
Business Transparency Programs (see page
24), a range of affected stakeholders,
including the Certified Training Partners
and program participants, are engaged
in the evaluation and updating of the
programs. As part of a consultation
process, which includes filling in a detailed
questionnaire, Certified Training Partners
are asked for their feedback on the
programs.
GRI’s Report Services, including the
‘Materiality Matters’ and Application Level
Checks (see page 29), aim to support
consistent use of GRI’s Guidelines. For
instance, if, while checking a report, it
becomes clear that a different way of
applying GRI’s Guidelines is required,
Report Services provides feedback.
TABLE 5
50 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 51
A customer satisfaction survey is regularly
conducted where Report Services asks
stakeholders about their experiences on
its services. GRI considers the provided
answers to improve its services and make
them more focused on the needs of the
stakeholders.
GRI’s management and the Works Council
– the latter elected by and representing
Amsterdam-based staff members –
engage the staff in internal activities and
ensures that their input is considered in
the projects and procedures that affect
them on an ongoing basis. In November
2013, the Works Council conducted the
first staff satisfaction survey, and plans
to gauge staff satisfaction levels and
identify the most important issues for
GRI staff by conducting regular surveys.
Following the annual staff survey, the
management and Works Council review
and discuss required clarifications
regarding Human Resource policies and
procedures, internal communications
and potential improvements at their
regular meetings.
Regarding the Performance Management
Methodology (PMM), introduced in 2011,
in March each year management seeks
feedback from staff through a survey
on how the PMM has been experienced
and to identify the need for clarification
and/or potential improvements. The
PMM includes, among other things,
competence and remuneration schemes,
annual processes for professional
development, and performance
measuring and evaluations.
When GRI’s Secretariat moved offices in
December 2013, the Works Council was
actively involved in the requirements
setting and took part in the viewing of
over ten potential office spaces in the
run-up to the move. Once the location
had been selected, management and the
Works Council engaged staff to obtain
their input on the overall ‘look and feel’
of the office space, as well as to receive
feedback on any additional functionality
that staff would appreciate seeing in the
new office. Furthermore, GRI organized
office visits for staff prior to the actual
move.
GRI staff are invited and encouraged
to submit content for the internal
newsletter (iGRI News) and GRI’s external
monthly newsletter.
They are further engaged in the use
of technology, which can be a major
supporting factor in improving the
external and internal effectiveness and
efficiency of GRI’s various programs and
activities. Departments are invited to
submit technology project proposals,
including a description and intended
outcome/solution. Project proposals are
evaluated through a scoring-card process
by the IT department based on various
criteria, including how it best meets GRI’s
strategic objectives for the least cost, time,
resources and risk. Once the project has
been given the green light, its progress
is evaluated with its intended users at
regular intervals (as described in the
project plan), as well as a final evaluation
and a “lessons learned” session after
finalization. G4-DMA-a.-c.
In addition to engaging stakeholders in
the development of GRI’s Sustainability
Reporting Framework and other related
documents, GRI engages with individuals
and organizations at events, and through
initiatives and networks (see Table 6,
opposite).
PUBLIC POLICY, AND PUBLIC
AWARENESS AND ADVOCACY
In this report, GRI combines two Aspects
for reporting purposes: Public Policy, and
Public Awareness and Advocacy. Due to
the nature of GRI’s activities, a combined
disclosure of the two Aspects provides
the most comprehensive picture of the
TABLE 6
STAKEHOLDER ENGAGEMENT ACTIVITIES G4-26
Activity Stakeholders involved Frequency
GOVERNANCE
Official meetings Board of Directors At least twice a year
Stakeholder Council At least once a year
Technical Advisory Committee Twice a year and conference calls as needed
FRAMEWORK DEVELOPMENT
Meetings, calls Working Groups Ongoing
Public Comment Periods All Once in the reporting period (one-off public comment period from May 2014 to July 2014, to provide feedback on the intended new governance structure for GRI)
Surveys, research projects All Ongoing
INITIATIVES
Joint development and promotion
Numerous governments, NGOs, business and multilateral groups, Government Advisory Group
Ongoing
EVENTS
Training courses, workshops, conferences, Focal Point outreach
All Ongoing
In-country events Organizational Stakeholders, other interested stakeholders
Ongoing
Webinars Organizational Stakeholders At least once a month
organization’s advocacy and public policy
projects.
GRI’s mission to make sustainability
reporting standard practice is strongly
supported by GRI’s efforts through its
organizational structure (for example,
the Government Relations, International
Organizations, Development and
Advocacy (GIDA) team, Network Relations
and Focal Points) and its governance
bodies. GRI regularly engages with
governments worldwide, providing
guidance, support and advice regarding
sustainability reporting and related
sustainability initiatives by, for example,
closely following policy developments in
these areas. Its stakeholders include, but
are not limited to, governments, policy
makers, regulators and companies which
52 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 53
either develop, influence or comply with
policy on sustainability reporting. The
organization has a crucial international role
in increasing the number and effectiveness
of policies and regulations on sustainability
reporting worldwide. G4-DMA-a.
In the last financial year, these outreach
efforts have been focused on working on
supporting the advancement of a robust
policy on transparency and sustainability
reporting in the European Union (see page
37) and, globally, by contributing to the
development and implementation of the
SDGs (see page 38). GRI has also stepped
up its collaboration with exchanges
and multipliers, such as the Sustainable
Stock Exchanges Initiative and the World
Federation of Exchanges.
GRI provides an information hub on
sustainability reporting policies worldwide
and, to this end, has developed and
maintains an online database which keeps
track of all policy developments and which
contributes to raising awareness globally
about existing initiatives in the field and
supporting knowledge sharing.
A large part of GRI’s policy activities and
projects are directly linked, or made
possible by, the support of (inter-)
governmental donors such as the
Swedish International Development
Cooperation Agency (Sida), the Dutch
Ministry of Foreign Affairs, the Swiss
State Secretariat for Economic Affairs
(SECO), and the Norwegian Ministry of
Foreign Affairs.
GRI also seeks advice from governmental
bodies, for example via its Governmental
Advisory Group, a high-level group that
provides GRI’s Board with a direct source
of advice. Formed in 2008, it is an informal
body without a constitutional role and
consisted of 17 members at the end of the
reporting year 2013-2014. G4-DMA-b.
The number of policy makers and
regulators that use GRI as reference
in their policy initiatives continues to
increase, having reached 24 policy
instruments (target number for the
financial year). G4-DMA-c.
Among other tools, GRI management
uses a dashboard system to track
performance indicator progress on
a quarterly basis.
GRI does not make any financial and
in-kind contributions to political parties,
politicians and related institutions. G4-SO6
COORDINATION
GRI, as a network-based organization,
sees coordination with other actors as an
integral part of its operations, in order to
enhance impact and avoid duplication
in GRI’s mission to make sustainability
reporting standard practice.
This approach is particularly evident in
GRI’s strategic external engagements with
businesses, governments, civil society
and other stakeholders. The development
of the EU directive on non-financial
reporting, where GRI joined forces with
the key actors involved in the debate
(see page 37), is one example of this
coordination.
GRI also engaged in global debates, to
raise the voice and role of business in
advancing sustainability. In the process of
the development of the UN Sustainable
Development Goals (SDGs), it played
a key role by raising awareness for the
inclusion of targets that directly address
the involvement of businesses and other
key stakeholder groups in advancing
sustainable development. GRI is building
on the outcomes of Rio+20 – the United
Nations Conference on Sustainable
Development. One of the main
coordination mechanisms is the UNGC-
GRI-WBCSD collaboration on building
business engagement (see the interview
with Georg Kell, page 39).
In addition to aligning and harmonizing
the contents of its Guidelines with other
widely used reporting frameworks
and initiatives, GRI produces linkage
documents to highlight the connections
between these (see page 35).
Evaluating the experiences and outcomes
of the different coordination projects
is an integral part of the work in GRI’s
different departments. GRI is proud to
have many longstanding and successful
relationships with external partners.
These relationships have grown,
based on the sharing of knowledge
and experiences, and mutual learning
processes. G4-DMA-a.-c.
During the development period of the European directive on non-financial information
disclosure (see page 37), GRI engaged in collaborations and partnerships with a range of
stakeholders. Particularly in the final stages of the directive’s preparation, GRI, together
with a few key partners, identified the need to provide support to companies following the
final adoption of the directive, and to ensure an effective and efficient move towards its
implementation.
For this reason GRI, together with CSR Europe, the International Integrated Reporting
Council (IIRC), the World Business Council for Sustainable Development (WBCSD) and
the Climate Disclosure Standards Board (CDSB) agreed to further collaborate with each
other and other partners to further engage with EU institutions, national governments
and interested stakeholders, in order to develop a European Action Plan on Integrated
Performance and Non-Financial Reporting.
The partners – acting as an open platform, and as independent experts in sustainability
and non-financial reporting – are developing practical ideas and options to be put forward
to EU institutions to support the implementation of the new reporting requirements. This
collaborative approach brings together each organization’s individual resources, tools and
expertize for the public good.
Let’s work together: collaboration and partnerships are essential in achieving a European action plan
54 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 55
➜
iStock.com
FEEDBACK, COMPLAINTS AND ACTION
GRI is a network hub that provides a
collective space for people to promote the
sustainability reporting agenda. It is open
to ideas and feedback from any interested
party. Different projects and publications
offer publicly available contact addresses
that invite questions and feedback. In
addition, more structured feedback
collection mechanisms are in place.
An example of this are the questionnaires
for participants in GRI’s Certified Training
Program, which provides feedback on
the course that they have attended. This
complements the work undertaken by
independent quality control consultants.
In addition, GRI’s Training and Coaching
Team gathered additional extensive
feedback during the reporting period from
GRI Certified Training Partners about the
program. GRI welcomes the opportunity
to learn about what external stakeholders
think about GRI. For example, a survey was
conducted to provide feedback on GRI’s
external newsletter. Internally, the Works
Council conducts annual surveys on work-
related policies and staff satisfaction, and
an anonymous feedback and suggestions
box is available for all staff to use.
GRI provides services and programs to
a large audience and, although it strives
for excellence, complaints can occur.
Following a successful pilot period, GRI’s
new Complaints Policy was approved in
January 2014. This sets out a procedure
that allows for complaints GRI staff may
receive from external stakeholders to
be properly collected, registered and
addressed. For the purpose of this policy,
a complaint is defined as “an expression
of dissatisfaction to an activity or service
not conducted as committed to by GRI
and where a response or resolution is
explicitly or implicitly expected.” Based
on this definition, GRI has received one
complaint during the reporting period
which was successfully addressed.
GRI automatically informs enquirers
that questions or requests sent to the
[email protected] inbox are
responded to within five business days.
In one case, where this timeframe was
not met, an enquirer complained that
they had not received an answer. Where
stakeholders voiced dissatisfaction, which
did not meet the complaints criteria, they
have been dealt with on a case-by-case
basis. G4-DMA-a.-c. •
‘WE ADVISE COMPANIES THAT GRI IS ONE OF THE RECOGNIZED FRAMEWORKS TO REPORT NON-FINANCIAL INFORMATION, AND THAT REPORTING WILL GAIN IN GLOBAL BUSINESS
VALUE IF YOU APPLY RECOGNIZED GLOBAL STANDARDS SUCH AS THOSE OF GRI’
VICTOR KJÆR, VICE DIRECTOR, DANISH BUSINESS AUTHORITY
In the workplaceThree “operational-effectiveness” Aspects have been identified which are directly relevant to GRI’s employee diversity, staff development and greenhouse gas emissions.
DIVERSITY AND EQUAL OPPORTUNITY
GRI places great importance on diversity
in the workplace. The organization
believes that, because of its mission and
due to the nature of its global network, it
is crucial to attract employees with a wide
range of backgrounds and viewpoints. In
addition, GRI encourages a culture that
respects and celebrates diversity. G4-DMA-a.
The Operations department within GRI’s
Secretariat is responsible for diversity
and equal opportunity issues, the
development and implementation of the
diversity policy, as well as related internal
procedures. In this way, GRI seeks to
reflect in its staff composition the diversity
of the local and global communities in
which it operates. G4-DMA-b.
GRI is an equal opportunity employer
and is committed to providing career
advancement on the basis of ability,
qualifications and suitability for work
regardless of gender, age, civil status,
sexual orientation, color, race, creed,
religion, and national or ethnic origin. In
addition, GRI fairly considers the particular
aptitudes and abilities of disabled
persons seeking employment. This same
consideration applies should a current
employee become disabled. An equitable
workplace extends beyond the hiring
process to all areas of employment at GRI,
including training, promotion, transfer,
compensation and benefits, working
conditions, social and recreational
programs, and grievance procedures.
The monitoring of adherence to GRI’s
diversity policy is done on an informal
basis. Measuring the gender diversity
within GRI’s operations is one way of
evaluating the organization’s performance
against its commitments. The members
56 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 57
➜
➜
of the Board of Directors and the Technical Advisory Committee are
predominantly male, yet among the total numbers of GRI staff there is a
strong female majority. The trend in past years, however, show marked
improvements in female representation in all GRI governance bodies.
The gender balance in GRI’s workforce has remained constant over the
past years. During the reporting period, 26% of GRI’s workforce was
male, and 74% female. G4-DMA-c.
Another measure of workforce diversity is the age distribution. The
majority of GRI’s workforce is in the age group 30-50 years, which makes
the workforce significantly younger than other organizations1. A blend
of younger and more experienced employees generates diverse ways
of thinking. In the reporting period, 33% of GRI’s workforce was under
the age of 30, and 88% under 50. Further demographic breakdowns
of GRI’s workforce and governance bodies can be found in the section
Performance in figures, page 66. G4-DMA-c.
Having a more balanced workforce while observing the principle of
offering equal opportunity to all applicants continues to be a significant
challenge. During the reporting period, GRI’s Executive Management
Team consisted of five members, three women and two men.
TRAINING AND EDUCATION
Employee development and education not only help GRI to retain its
staff, but also contribute to maximizing their potential, which is also in
the best interest of the organization. GRI thus places great importance
on the training and education of its employees. This Aspect is important
to GRI’s staff and is always ranked as one of the most material ones in
stakeholder engagement surveys. GRI-DMA-a.
GRI aims to help staff achieve professional growth and greater job
satisfaction. It bases this career path development on the results of the
yearly Performance Appraisal and the provision, as far as possible, of
training opportunities. These are provided by GRI where relevant to the
respective job responsibilities, within budgetary boundaries. In addition,
training and education is one of the subjects that has been included in
GRI’s human resources policy. The Operations department continues to
be responsible for training and education, policy development and the
implementation of internal procedures. G4-DMA-b.
GRI focuses on attracting, retaining and developing staff in alignment
EMPLOYEES BY GENDER
EMPLOYEES BY AGE GROUP
female
male
female
male
employees by gender
>50yr
30-50yr
<30yr
>50yr
30-50yr
<30yr
employees by age category
Female 74%
Male 26%
>50 12% <30
33%
30-50 55%
with the organization’s values, mission and
vision. It also aims to provide equal opportunity
for job growth, employment security, and career
advancement. As professional development very
often leads to higher levels of job satisfaction,
training and education are an integral part of
GRI’s human resources policy.
The annual Performance Appraisal is part
of a broader Performance Management
Methodology (PMM), and assesses employees
against jointly set objectives. As part of this
process, GRI employees are expected to have
annual discussions with their managers about
work objectives and career development. This
discussion is also aimed at providing constructive
feedback on employees’ performance during the
past year. Each employee, in close coordination
with the line manager, is expected to identify
training and education needs to further improve
skills and knowledge in order to fulfill the job
requirements adequately. A number of training
sessions took place during the reporting year,
focusing on the website Content Management
System, situational leadership training, finance,
and the Works Council, as well as courses for
professional skills (including fundraising, sales
skills, speech writing, networking, language skills
and IT).
A formal evaluation process for GRI’s manage-
ment approach to training and education is
currently not in place, but an informal evalua-
tion is undertaken on a regular basis. Measure-
ment of employee training and Performance
Appraisal helps GRI evaluate its performance
against its commitments. G4-DMA-c. In addition, the
Works Council started measuring staff satis-
faction with regards to career advancement
in 2013. The results of this survey showed that
there is still much room for improvement in
this area. The Works Council and management
are collaborating on how this topic can be
addressed over the next reporting year.
The set training target of an average of eight
hours per employee for the entire workforce has
only been achieved by the employee category
“support staff”. The average number of training
hours for the whole staff was 7.2. G4-DMA-c.
Further data on employees, the annual
performance evaluation, and employee training
is available in the section Performance in
figures, page 66.
EMISSIONS
Greenhouse gas emissions (GHG) are a major
contributor to climate change and GRI’s most
significant environmental impact is in this area.
GRI’s work involves a lot of travelling by its
employees and stakeholders, which accounts
for the largest share of the organization’s GHG
emissions. G4-DMA-a.
GRI has an environmental policy in place
which supports its commitment to continually
improve the ways it mitigates its negative
impacts, protects the environment and
manages performance. Over the years, GRI has
set GHG reduction or offset goals and, since
2011, offsetting all business travel-related GHG
emissions has been an ongoing goal. G4-DMA-b.
Due to GRI’s Secretariat’s office move in
December 2013, the systems to collect GHG
emissions information for the new office were
re-assessed. In this reporting period, GRI
was unable to accurately report on achieved
reductions. The next report for the period
2014-2015 will use the current reporting
period 2013-2014 as a base year to calculate
1) Based on statistics from the Centraal Bureau voor de Statistiek (CBS) on the average age of the working population in the Netherlands, which shows that in 2012 the average age was 41.4 years.
58 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 59
➜
reductions or increases in GHG emissions. G4-EN19 The
goal of reducing office-related GHG emissions will be
re-evaluated and adjusted to suit the consumption in
the new office environment.
In the 2013-2014 reporting period, GRI reduced its other
indirect GHG emissions (also called Scope 3 emissions)
created by GRI operations air travel, by 31 tonnes or
10%. One of the initiatives towards reducing travel-
related GHG emissions in the future reporting periods
was to implement an in-house videoconference system
at GRI’s Secretariat office. This contributes to a reduction
in the amount of travel made by GRI employees.
GRI does not currently have a formal mechanism in
place to evaluate the effectiveness of the management
approach to emissions. However, measurement of GRI’s
performance against its GHG reduction goals is one
way to evaluate effectiveness. G4-DMA-c.
GRI determines its GHG emissions by using a calculation
base provided by the Climate Neutral Group. In GRI’s
tracking system for travel-related GHG emissions, the
place of origin, destination, and, for flights, the travel
class (economy or business) is included, and the system
automatically calculates the GHG emissions for the
specified trip. •
GRI’s Sustainability Reporting Guidelines continue to be the most widely
used in the world, with thousands of organizations using them to disclose
their sustainability performance.
The work over the past year in developing G4, capacity
building, outreach and the provision of supporting services
has focused on both increasing the number of reporters
and enhancing the quality of the information they disclose.
These activities and deliverables have been managed
within the monetary boundaries set at the start of the
year. With a total income of € 6,661,848, the financial year
closed with a deficit of € 252,266. The cumulative reserves
decreased to €857,648 by year-end.
Relative to budget, there was a shortfall in project and
program incomes, as some of these activities were delayed
or deferred, but associated delivery cost savings largely
protected the contribution margin. Income from the
Organizational Stakeholder Program remained relatively
stable and continued to be a robust income stream for
the organization. The income from support and services
showed consecutive growth and consequently further
added to the diversity of income streams.
The Board and management will continue to monitor GRI’s
financial position closely, and consult on a regular basis to
achieve an optimal balance between the program goals
and the need to further strengthen the organization’s
financial position.
Financials
GHG EMISSIONS G4-EN17
(METRIC TONNES OF CO2 EQUIVALENT)
TOTAL
2012/131,526
2012/131,215
2013/14280
2013/14-
CONFERENCE- RELATED
EMISSIONS**
* Includes air travel by GRI Secretariat and Focal Point employees. GRI fully offsets these CO2 emissions.** Conference-related emissions include attendee travel, venue, hotels, food production, and paper- and waste-related GHG emissions. These CO2 emissions were fully offset by GRI.
GRI OPERATIONS AIR TRAVEL*
2012/13311
2013/14280
60 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 61
iStock.com iStock.com
iStock.com
INCOME AND EXPENDITURES
2013-2014 2012-2013
€ % € %
INCOME
OS income 1,727,367 25.9% 1,777,374 22.3%
Unrestricted donations 307,756 4.6% 353,142 4.4%
Program income 1,897,938 28.5% 598,838 7.5%
Project income 554,270 8.3% 1,037,193 13.0%
Support and services 2,017,074 30.3% 2,069,794 25.9%
Conferences and events 49,070 0.8% 1,985,450 24.9%
Other 108,373 1.6% 159,717 2.0%
Income 6,661,848 100.0% 7,981,508 100.0%
OPERATING EXPENSES
Personnel costs 3,642,522 54.7% 3,214,669 40.3%
Social security 373,371 5.6% 360,145 4.5%
Programmatic costs 1,703,612 25.6% 2,938,052 36.8%
Office expenses 302,842 4.6% 257,391 3.2%
Operational expenses 402,587 6.0% 371,249 4.7%
General expenses 281,014 4.2% 290,086 3.6%
Depreciation 166,841 2.5% 145,716 1.8%
Total operating expenses 6,872,789 103.2% 7,577,308 94.9%
Operating surplus/(deficit) (210,941) -3.2% 404,200 5.1%
Income from interest 4,790 0.1% 4,648 0.1%
Exchange rate gains/ (losses) (6,990) -0.1% (9,952) -0.1%
Other financial income/ (cost) (33,280) -0.5% (116,044) -1.5%
Ordinary surplus/(deficit) before taxes (246,421) -3.7% 283,212 3.6%
Taxation 0 0.0% 0 0.0%
Ordinary surplus/(deficit) after taxes (246,421) -3.7% 283,212 3.6%
Result participations (5,845) -0.1% 8,339 0.1%
Surplus/(deficit) for the year (252,266) -3.8% 291,551 3.7%
INCOME BREAKDOWN FOR THE YEAR 2013-2014
2013-2014
€
Organizational Stakeholders 1,727,367
RESTRICTED PROGRAM INCOME RECOGNIZED
Regional Networks 1,066,598
Transparency in the Supply Chain 346,567
Building Learning Capacity 151,539
Translations and Publications Development 256,881
(Topic) Research 46,402
Other 29,951
Total Restricted Program Income 1,897,938
RESTRICTED PROJECT INCOME RECOGNIZED
Standard Development 432,222
Research 79,113
Other 42,934
Total Restricted Project Income 554,270
UNRESTRICTED DONATIONS
Governments, Corporate foundations 307,756
Total Unrestricted Donations 307,756
SUPPORT AND SERVICES
Learning Publications / Brochures 17,406
Training Partner Certification 398,650
Software & Tools Certification 175,781
Application Level & ‘Materiality Matters’ check 1,395,037
Featured Reports 30,200
Total Support and Services 2,017,074
Conferences and Events 49,070
OTHER
In-kind Support (Hardware/Software) 79,729
Reimbursements, Honorarium and Miscellaneous 28,645
Total Other 108,373
Total Income 6,661,848
62 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 63
INCOME BY FUNDING SOURCE
2013-2014 2012-2013
€ €
PROJECTS AND PROGRAMS
Governments and international organizations 2,009,448 729,713
Corporate and foundations 2,477,883 3,036,834
Subtotal 4,487,331 3,766,547
Support and services 2,017,074 2,069,794
Conferences and events 49,070 1,985,450
Other 108,373 159,717
Total 6,661,848 7,981,508
TOP LARGEST DONORS 2013-2014
2013-2014
Who What € %
Swedish International Development Cooperation Agency (Sida) Programs 842,747 12.7
State Secretariat for Economic Affairs (SECO) Switzerland Programs 787,363 11.8
Norwegian Ministry of Foreign Affairs Institutional 159,402 2.4
Itaipu Binacional Programs 80,000 1.2
Foundation for MSME Clusters (FMC) Programs 79,197 1.2
Dutch Ministry of Foreign Affairs Programs 78,853 1.2
Subtotal 2,027,562 30.5
Other donors 2,459,769 36.8
Subtotal 4,487,331 67.3
Support and Services 2,017,074 30.3
Conferences and events 49,070 0.8
Miscellaneous 108,373 1.6
Total 6,661,848 100.0
BALANCE SHEET
30 June 2014 30 June 2013
€ % € %
NON-CURRENT ASSETS
Furniture and IT costs 702,450 24.3% 155,620 4.5%
Equity investments 10,768 0.4% 6,481 0.2%
CURRENT ASSETS
Receivables 1,159,267 40.1% 1,121,598 32.1%
Cash 1,015,139 35.2% 2,210,821 63.2%
Total 2,887,624 100.0% 3,494,520 100.0%
CAPITAL AND LIABILITIES
Reserve Account 857,648 29.7% 1,109,914 31.8%
Provisions Affiliates 21,132 0.7% 10,822 0.3%
Long-term liabilities 0 0.0% 0 0.0%
Short-term liabilities 2,008,844 69.6% 2,373,784 67.9%
Total 2,887,624 100.0% 3,494,520 100.0%
64 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 65
Support staffMiddle
management Senior
managementOther (interns
and volunteers)Total
90% 100% 100% - 95%
98% 92% 92% - 96%
100% 88% 88% - 96%
Note: GRI has started to collect information on the percentage of employees receiving performance reviews by employee category from this reporting year onwards. The information is not comparable with previous years. During the reporting period, two staff members were on long-term leave (maternity leave and parental leave). In addition, one staff member announced their intention to leave GRI in early February 2014, and opted out of the performance review system at their own request.
Performance in figures
EMPLOYEE TRAINING G4-LA9
EMPLOYEES RECEIVING PERFORMANCE REVIEWS G4-LA11
2012-2013 2013-2014Total Male Female Total Male Female
Support staff 15.6 24.0 13.1 8.5 7.8 8.7
Middle management 14.4 15.5 13.7 5.4 5.5 5.4
Senior management 26.6 40.9 17.6 6.2 6.7 5.7
Other (interns and volunteers) 3.7 2.8 4.0 3.9 2.9 5.3
Total 15.4 22.8 12.4 7.2 6.2 7.5
Average hours of training per employee by gender and employee category
Employees receiving regular performance reviews by gender and employee category
2013-2014
GOVERNANCE BODIES’ AGE COMPOSITION AND GENDER
DIVERSITY G4-LA12
73% 27%
< 30
0%> 50
80%30-50
20%
BOARD OF DIRECTORS
71% 29%
< 30
0%> 50
64%30-50
36%
TECHNICAL ADVISORY
COMMITTEE
59% 41%
< 30
2%> 50
37%30-50
61%
STAKEHOLDER COUNCIL
AGE GROUP GENDER
SUPPORT STAFF 42% 51% 7% 19% 81%
MIDDLE MANAGEMENT 0% 92% 8% 15% 85%
SENIOR MANAGEMENT 0% 62% 38% 46% 54%
OTHER (INTERNS AND VOLUNTEERS) 100% 0% 0% 57% 43%
< 30 > 5030-50
WORKFORCE AGE COMPOSITION AND GENDER DIVERSITY
G4-LA12
NOTE: GRI has started to collect information on the breakdown of employees per employee category according to gender and age group from this reporting year onwards. The information is not comparable with previous years.
66 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 67
GENERAL STANDARD DISCLOSURES
General Standard Disclosures Page Number (or Link) External Assurance
STRATEGY AND ANALYSIS
G4-1 4, 5 No
ORGANIZATIONAL PROFILE
G4-3 9 No
G4-4 9 No
G4-5 9 No
G4-6 9 No
G4-7 9 No
G4-8 10 No
G4-9 9, 10 No
G4-10 10, 11 No
G4-11 11 No
G4-12 14 No
G4-13 8 No
G4-14 11 No
G4-15 11 No
G4-16 11 No
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES
G4-17 8 No
G4-18 49 No
G4-19 49 No
G4-20 50 No
G4-21 50 No
G4-22 8 No
G4-23 8 No
Content Index
SPECIFIC STANDARD DISCLOSURES
DMA and Indicators
Page Number (or Link)
Identified Omission(s)
Reason(s) for Omission(s)
Explanation for Omission(s)
External Assurance
CATEGORY: ENVIRONMENTAL
Material Aspect: Emissions
G4-DMA 59, 60 No
G4-EN17 60 No
G4-EN19 59, 60 No
CATEGORY: SOCIAL
SUB-CATEGORY: LABOR PRACTICES AND DECENT WORK
Material Aspect: Training and education
G4-DMA 58, 59 No
G4-LA9 66 No
G4-LA11 66 No
Material Aspect: Diversity and equal opportunity
G4-DMA 57, 58 No
G4-LA12 67 No
SUB-CATEGORY: SOCIETY
Material Aspect: Public Policy
G4-DMA 52, 54 No
G4-SO6 54 No
SUB-CATEGORY: PRODUCT RESPONSIBILITY
Material Aspect: Affected stakeholder engagement (NGO Sector Disclosures)
G4-DMA 51, 52 No
Material Aspect: Feedback, complaints and action (NGO Sector Disclosures)
G4-DMA 56 No
Material Aspect: Public awareness and advocacy (NGO Sector Disclosures)
G4-DMA 52, 54 No
Material Aspect: Coordination (NGO Sector Disclosures)
G4-DMA 54 No
GENERAL STANDARD DISCLOSURES
General Standard Disclosures Page Number (or Link) External Assurance
STAKEHOLDER ENGAGEMENT
G4-24 47 No
G4-25 47 No
G4-26 48, 53 No
G4-27 48, 49 No
REPORT PROFILE
G4-28 8 No
G4-29 8 No
G4-30 8 No
G4-31 8 No
G4-32 8 No
G4-33 8 No
GOVERNANCE
G4-34 13 No
G4-38 13 No
G4-39 13 No
G4-40 13, 14 No
G4-48 8 No
G4-54 14 No
G4-55 14 No
ETHICS AND INTEGRITY
G4-56 11 No
This report has been prepared ‘in accordance’ with GRI’s G4 Sustainability Reporting Guidelines’ Core option. The below Content Index
indicates the reported disclosures, the location of information in this report and if external assurance has been sought. G4-32
68 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 69
The following definitions of terms used
in this report are taken from existing GRI
publications or sources. Terms marked * have
been adapted from the G4 Sustainability
Reporting Guidelines.
BOUNDARY
The range of entities and impacts within
an organization and its supply chain which
are expressly covered in a sustainability
report. Boundary-setting is the process
used by organizations to establish the
boundary for a report.
CORPORATE SOCIAL RESPONSIBILITY
(CSR)
CSR is generally understood to mean
how companies manage the business
processes to produce an overall positive
impact on society. 1 Definitions of CSR vary
internationally. The European Commission
definition is “the responsibility of
enterprises for their impacts on society.” 2
In India and Indonesia, the concept of
CSR includes environmental, social and
governance elements, but also refers to
charity and investment in community
activities.
EESG
A term used to describe the four
main areas of concern – economic,
environmental, social, and governance –
that have developed as the central factors
in measuring the sustainability and ethical
impact of an investment in a company or
business.
G4
The fourth generation of the GRI
Sustainability Reporting Guidelines
was launched in May 2013. The aim of
G4 is simple: to help reporters prepare
sustainability reports that matter– and to
make robust and purposeful sustainability
reporting standard practice. See this link.
G4 MONITORING PROGRAM
This program’s objective is to understand
user experiences of G4; to gather views on
perceived strengths and weaknesses, and
to identify areas that may require further
explanation, clarification or improvement.
G4 PIONEER PROGRAM
Developed in conjunction with the GRI
Organizational Stakeholder Program, this
program has enabled 98 organizations,
representing more than 34 different
sectors, to make the transition to G4 in
their next reporting cycle.
GRI BUSINESS TRANSPARENCY
PROGRAM
Builds sustainability reporting skills within
groups of companies – from introducing
them to sustainability and transparency to
publishing their first report.
GRI CERTIFIED TRAINING PARTNERS
Implemented by GRI Certified Training
Partners worldwide. GRI selects these
partners following an application ‘open
call’ application process. All GRI Certified
Training Partners undergo careful
selection and a certification procedure.
GRI CERTIFIED TRAINING PROGRAM
For organizations and individuals
worldwide who are interested in
sustainability reporting, and who want to
learn more about it. The Program consists
of a number of GRI Certified Training
Courses and Modules.
GRI FOCAL POINTS
GRI Focal Points are national offices that
drive GRI activity in particular countries
and regions. GRI currently has Focal
Points in a number of strategic countries
and territories: Australia, Brazil, China,
Colombia, India, South Africa, and the USA
and Canada.
GRI MISSION
To make sustainability reporting standard
practice by providing guidance and
support to organizations.
GRI ORGANIZATIONAL STAKEHOLDER
PROGRAM
Connects nearly 600 organizations
from over 60 countries, committed to
advancing sustainability reporting. OS
are GRI’s core supporters – they play an
important governance role and provide
key funding for GRI’s activities.
GRI SOFTWARE AND TOOLS PROGRAM
Confirms that GRI content in software
and digital tools is being used accurately.
After completing the certification process,
GRI authorizes the use of its content in
the software or digital tool and issues a
Permission Letter authorizing the content
for 12 months.
GRI SUSTAINABILITY DISCLOSURE
DATABASE
Stores and tracks critical reporting and
associated organizational data. Advanced
search functionality allows filtering and
sorting of reports and organizations by
multiple criteria, revealing trends and
patterns in reporting practice.
GRI SUSTAINABILITY REPORTING
FRAMEWORK
GRI produces a comprehensive
Sustainability Reporting Framework
to enable greater organizational
transparency. The Framework, including
the Sustainability Reporting Guidelines
(see below), sets out the Principles and
Standard Disclosures organizations
can use to report their economic,
environmental, governance and social
performance and impacts. See this link.
GRI SUSTAINABILITY REPORTING
GUIDELINES
Assist in the preparation of sustainability
reports by organizations, regardless
of their size, sector or location. They
have been developed through a global
multi-stakeholder process involving
representatives from business, labor, civil
society, and financial markets, as well as
auditors and experts in various fields;
and in close dialogue with regulators
and governmental agencies in several
countries.
GRI VISION
A sustainable global economy where
organizations manage their economic,
environmental, social and governance
performance and impacts responsibly, and
report transparently.
GRI XBRL TAXONOMY
The GRI Taxonomy, developed in
collaboration with Deloitte, is one of the
first XBRL taxonomies for sustainability
reporting. It will helps investors, auditors
and analysts to access information in
sustainability reports faster, and more
simply.
IMPACT*
In the Guidelines, unless otherwise stated
the term ‘impact’ refers to significant
economic, environmental and social
impacts that are: positive, negative, actual,
potential, direct, indirect, short-term, long-
term, intended, unintended.
‘IN ACCORDANCE’ OPTIONS*
The Guidelines offer two options to
an organization in order to prepare its
sustainability report ‘in accordance’ with
the Guidelines: Core and Comprehensive.
The Core option, used in this report,
contains the essential elements of
a sustainability report. It provides
the background against which an
organization communicates the impacts
of its economic, environmental and social
and governance performance.
INDICATOR*
Qualitative or quantitative information
about results or outcomes associated with
an organization that is comparable and
demonstrates change over time
LINKAGE DOCUMENTS
GRI’s linkage documents offer guidance
on how to use the GRI Sustainability
Reporting Framework in combination with
other reporting standards.
MATERIAL ASPECTS*
Material Aspects are those that reflect
the organization’s significant economic,
environmental and social impacts; or that
substantively influence the assessments
and decisions of stakeholders. To
determine if an Aspect is material,
qualitative analysis, quantitative
assessment and discussion are needed.
MATERIALITY
A principle for classifying the importance
of information. Derived from a principle of
financial reporting, material information is
information on economic, environmental,
social and governance performance or
impacts that should be disclosed on
the grounds that it is highly relevant to
an organization and is expected by key
stakeholders, as it may significantly affect
their assessment of the organization.
MSME
Micro, small and medium-sized enterprises
NGO
A non-governmental organization
(NGO) is the term commonly used for
an organization that is neither a part
of a government nor a conventional
for-profit business. Usually set up by
ordinary citizens, NGOs may be funded by
governments, foundations, businesses, or
private persons.
SMART
The Sustainability Management And
Reporting Team (SMART) implements and
monitors GRI’s Sustainability Policy. Its
role is to maintain and improve awareness
of the sustainability impacts of GRI’s
activities, and work towards improving its
sustainability performance.
Glossary
70 GRI 2013-2014FORWARD THINKING FUTURE FOCUS GRI 2013-2014 FORWARD THINKING FUTURE FOCUS 71
1) Baker, Mallen, 2004. Corporate social responsibility – What does it mean?2) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committees and the Committee of the Regions – A renewed EU strategy 2011-14 for Corporate Social Responsibility.
Links • CDP
• COP
• Dutch Ministry of Foreign Affairs (Ministerie van Buitenlandse Zaken)
• Earth Charter International
• Foundation for MSME Clusters (FMC)
• GLOBE 2014
• International Finance Corporation
• International Integrated Reporting Council (IIRC)
• International Organization for Standardization (ISO)
• Itaipu Binacional
• Organisation for Economic Co-operation and Development (OECD)
• State Secretariat for Economic Affairs (SECO)
• Sustainable Stock Exchanges Initiative (SSE)
• SWITCH-Asia
• The Swedish International Development Cooperation Agency (Sida)
• United Nations Conference on Trade and Development (UNCTAD)
• United Nations Environment Programme (UNEP)
• United Nations Global Compact (UNGC)
• World Business Council for Sustainable Development (WBCSD)
• World Federation of Exchanges (WFE)
SMES
Small and medium-sized enterprises are
businesses whose personnel numbers
fall below certain limits. The abbreviation
‘SME’ is used in the European Union and
by international organizations such as the
World Bank, the United Nations and the
World Trade Organization (WTO).
STAKEHOLDERS*
Stakeholders are defined as entities
or individuals that can reasonably be
expected to be significantly affected by
the organization’s activities, products,
and services; and whose actions can
reasonably be expected to affect the
ability of the organization to successfully
implement its strategies and achieve
its objectives. This includes entities or
individuals whose rights under law
or international conventions provide
them with legitimate claims vis-à-vis the
organization. Stakeholders can include
those who are invested in the organization
(such as employees, shareholders,
suppliers) as well as those who have
other relationships to the organization
(such as vulnerable groups within local
communities, civil society).
SUPPLIER*
An organization or person that provides
a product or service used in the supply
chain of the reporting organization. The
supplier can have a direct or indirect
relationship with the organization
SUPPLY CHAIN*
Sequence of activities or parties that
provides products or services to an
organization.
SUSTAINABLE DEVELOPMENT GOALS
(SDGS)
A set of objectives which aim to address
the broad challenges of poverty
eradication, environmental protection and
sustainable consumption and production.
The development of the SDGs was agreed
at the UN Conference on Sustainable
Development in June 2012. 3
SUSTAINABILITY REPORT
A sustainability report is a report
published by a company or organization
about the economic, environmental
and social impacts caused by its
everyday activities. It also presents the
organization’s values and governance
model, and demonstrates the link
between its strategy and its commitment
to a sustainable global economy.
3) www.earthsummit2012.org/conference/themes/sdgoalsintro
72 GRI 2013-2014FORWARD THINKING FUTURE FOCUS